Legislation

ITAA 1997 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Ruling 26 Distribution is not a dividend 26 The application of sections 45A, 45B and 45C 27 Capital gains tax (CGT) consequences 28 Foreign resident shareholders 30 Appendix 1 - Explanation 32 Distribution is not a dividend 32 Anti-avoidance provisions 37 Section 45A - streaming of dividend and capital benefits 38 Section 45B - schemes to provide capital benefits 41 Scheme 42 Capital benefit 44 Tax benefit 46 Relevant circumstances 49 Section 45C - deeming dividends to be paid where determinations under sections 45A or 45B are made 60 Capital gains tax 61 CGT event G1 - section 104-135

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Ruling 26 Distribution is not a dividend 26 The application of sections 45A, 45B and 45C 27 Capital gains tax (CGT) consequences 28 Foreign resident shareholders 30 Appendix 1 - Explanation 32 Distribution is not a dividend 32 Anti-avoidance provisions 37 Section 45A - streaming of dividend and capital benefits 38 Section 45B - schemes to provide capital benefits 41 Scheme 42 Capital benefit 44 Tax benefit 46 Relevant circumstances 49 Section 45C - deeming dividends to be paid where determinations under sections 45A or 45B are made 60 Capital gains tax 61 CGT event G1 - section 104-135