Legislation

ITAA 1997 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 5 Date of effect 15 Scheme 16 Main features of the MCN 23 Distribution calculation 28 Distributions payment conditions 30 Scheduled Mandatory Exchange 34 Optional Exchange 36 General provisions applicable to Exchange 40 Optional Redemption 42 Resale 45 Other Matters 47 Ruling 48 Inclusion of franking credits in assessable income 48 Imputation benefits - streaming of imputation benefits 49 Section 204-30

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 5 Date of effect 15 Scheme 16 Main features of the MCN 23 Distribution calculation 28 Distributions payment conditions 30 Scheduled Mandatory Exchange 34 Optional Exchange 36 General provisions applicable to Exchange 40 Optional Redemption 42 Resale 45 Other Matters 47 Ruling 48 Inclusion of franking credits in assessable income 48 Imputation benefits - streaming of imputation benefits 49 Section 204-30