Qualified person rule

Coca-Cola Amatil Limited - scheme of arrangement and dividend

Latitude Group Holdings Limited - Latitude Capital Notes

Macquarie Group Limited - Macquarie Capital Notes 7

Symal Group Limited - employee share scheme - entitlement to franking credit tax offset

Income tax: imputation: franked distributions: qualified persons: does an entity have to be a qualified person within the meaning of Division 1A of former Part IIIAA of the Income Tax Assessment Act 1936 to avoid the application of paragraphs 207-145(1)(a) and 207-150(1)(a) of the Income Tax Assessment Act 1997 in respect of a franked distribution made directly or indirectly to the entity on or after 1 July 2002?