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 Ruling 24 Distribution is not a dividend 24 Distribution will not be deemed a dividend under section 45C 25 Capital gains tax 26 Appendix 1 - Explanation 28 Distribution is not a dividend 28 Subsection 6(4) 33 Anti-avoidance provisions 35 Sections 45A and 45B 35 Section 45A - streaming of dividends and capital benefits 36 Section 45B - schemes to provide capital benefits in substitution for dividends 39 Capital gains tax 46 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 5 Date of effect 8 Scheme 9 Ruling 24 Distribution is not a dividend 24 Distribution will not be deemed a dividend under section 45C 25 Capital gains tax 26 Appendix 1 - Explanation 28 Distribution is not a dividend 28 Subsection 6(4) 33 Anti-avoidance provisions 35 Sections 45A and 45B 35 Section 45A - streaming of dividends and capital benefits 36 Section 45B - schemes to provide capital benefits in substitution for dividends 39 Capital gains tax 46 CGT event G1 - section 104-135