Legislation

ITAA 1997 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 8 Scheme 9 Ruling 23 Distributions are not dividends for income tax purposes 23 The application of sections 45A, 45B and 45C to the proposed returns of capital 24 Capital gains tax 25 Foreign resident shareholders 29 Appendix 1 - Explanation 31 Distributions are not dividends 31 Anti-avoidance provisions 36 Section 45A - Streaming of dividends and capital benefits 37 Section 45B - Schemes to provide capital benefits 40 Scheme 41 Tax benefit 44 Relevant circumstances 47 Section 45C 58 Capital gains tax 59 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 8 Scheme 9 Ruling 23 Distributions are not dividends for income tax purposes 23 The application of sections 45A, 45B and 45C to the proposed returns of capital 24 Capital gains tax 25 Foreign resident shareholders 29 Appendix 1 - Explanation 31 Distributions are not dividends 31 Anti-avoidance provisions 36 Section 45A - Streaming of dividends and capital benefits 37 Section 45B - Schemes to provide capital benefits 40 Scheme 41 Tax benefit 44 Relevant circumstances 47 Section 45C 58 Capital gains tax 59 CGT event G1 - section 104-135