Class Ruling

CR 2002/26W

Income tax: capital reduction and related scheme of arrangement for the demerger of BHP Steel Limited

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FOI status:

may be released


The number, subject heading, and the What this Class Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953. CR 2001/1 explains Class Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner.

Date of effect / Withdrawal

1. This Ruling applies to the year ended 30 June 2003.

Commissioner of Taxation
15 May 2002


ATO references:
NO T2002/006526

ISSN: 1445 2014

Related Rulings/Determinations:

CR 2001/1
CR 2001/6
CR 2002/6
TR 92/1
TR 97/16

Subject References:
reduction of capital

Legislative References:
ITAA 1936 6(1)
ITAA 1936 44
ITAA 1936 45A
ITAA 1936 45B
ITAA 1936 45B(5)(c)
ITAA 1936 45B(5)(d)
ITAA 1936 45B(5)(e)
ITAA 1936 45B(5)(g)
ITAA 1936 45C
ITAA 1936 160ARDM(1)
Copyright Act 1968

CR 2002/26W history
  Date: Version: Change:
  1 July 2002 Original ruling  
You are here 1 July 2003 Withdrawn