Legislation

ITAA 1997 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 5 Date of effect 8 Scheme 9 Background 10 Cancellation of shares 14 Cancellation Payment 16 Other matters 23 Ruling 27 Cancellation Payment is not a dividend 27 The application of sections 45A, 45B and 45C 29 Capital gains tax 30 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 5 Date of effect 8 Scheme 9 Background 10 Cancellation of shares 14 Cancellation Payment 16 Other matters 23 Ruling 27 Cancellation Payment is not a dividend 27 The application of sections 45A, 45B and 45C 29 Capital gains tax 30 CGT event C2 - section 104-25