Legislation

ITAA 1997 s What this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Ruling 30 Return of share capital payment not a dividend 30 The application of sections 45B and 45C 31 Capital gains tax (CGT) consequences 32 Foreign resident shareholders 34 Appendix 1 - Explanation 36 Return of share capital payment not a dividend 36 Section 45B - scheme to provide capital benefits 41 Schemes to provide capital benefits 43 Tax benefit 46 Relevant circumstances 48 Paragraph 45B(8)(a) 52 Paragraph 45B(8)(b) 60 Paragraph 45B(8)(e) 64 Paragraph 45B(8)(f) 68 Paragraph 45B(8)(h) 72 Paragraph 45B(8)(k) 75 Section 45C 78 Capital gains tax (CGT) consequences 79 CGT event G1 - section 104-135

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Ruling 30 Return of share capital payment not a dividend 30 The application of sections 45B and 45C 31 Capital gains tax (CGT) consequences 32 Foreign resident shareholders 34 Appendix 1 - Explanation 36 Return of share capital payment not a dividend 36 Section 45B - scheme to provide capital benefits 41 Schemes to provide capital benefits 43 Tax benefit 46 Relevant circumstances 48 Paragraph 45B(8)(a) 52 Paragraph 45B(8)(b) 60 Paragraph 45B(8)(e) 64 Paragraph 45B(8)(f) 68 Paragraph 45B(8)(h) 72 Paragraph 45B(8)(k) 75 Section 45C 78 Capital gains tax (CGT) consequences 79 CGT event G1 - section 104-135