I had no luck on the TRF website, but located this:
ATO Class Ruling: CR 2010/41
http://law.ato.gov.au/atolaw/view.htm?dbwidetocone=06%3AATO%20Rulings%20and%20Determinations%20%28Including%20GST%20Bulletins%29%3ABy%20Type%3ARulings%3AClass%3A2010%3A%2304900410000%23CR%202010%2F41%20-%20Income%20tax%26c%20return%20of%20capital%26c%20in%20specie%20distribution%20of%20shares%20by%20Trafford%20R...%3B
