Legislation

ITAA 1997 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 8 Previous Rulings 9 Scheme 10 Background 11 Interim distribution 16 Other mMatters 18 Ruling 21 Distribution is not a dividend 21 The application of sections 45B and 45C 22 Capital gains tax 23 Foreign resident shareholders 25 Appendix 1 - Explanation 27 Unit trust considerations 27 Distribution is not a dividend 30 Anti-avoidance provision 36 Section 45B - Scheme to provide capital benefits 36 Tax benefit 39 Relevant circumstances 41 Section 45C 49 Capital gains tax 50 CGT event G1 - section 104-135 50 CGT event C2 - section 104-25

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 8 Previous Rulings 9 Scheme 10 Background 11 Interim distribution 16 Other mMatters 18 Ruling 21 Distribution is not a dividend 21 The application of sections 45B and 45C 22 Capital gains tax 23 Foreign resident shareholders 25 Appendix 1 - Explanation 27 Unit trust considerations 27 Distribution is not a dividend 30 Anti-avoidance provision 36 Section 45B - Scheme to provide capital benefits 36 Tax benefit 39 Relevant circumstances 41 Section 45C 49 Capital gains tax 50 CGT event G1 - section 104-135 50 CGT event C2 - section 104-25