Class Ruling

CR 2004/51W

Income tax: Westfield America Trust - Westfield Group merger stapling arrangement

  • Please note that the PDF version is the authorised version of this ruling.
    This document has changed over time. View its history.

FOI status:

may be released

Preamble
The number, subject heading, What this Class Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Withdrawal, 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.

Withdrawal

1. This Ruling is withdrawn and ceases to have effect after 30 June 2005. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who enter into the arrangement during the term of the Ruling.

Commissioner of Taxation
2 June 2004

Not previously released as a draft.

References

ATO references:
NO 2004/6625

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 97/16
CR 2004/52
CR 2004/53
CR 2004/54
CR 2004/55
CR 2004/56

Legislative References:
ITAA 1936 6(1)
ITAA 1936 95(1)
ITAA 1997 Div 104
ITAA 1997 104-70
ITAA 1997 104-155
ITAA 1997 109-5
ITAA 1997 109-5(1)
ITAA 1997 109-10
ITAA 1997 110-25
ITAA 1997 110-55
ITAA 1997 112-25
ITAA 1997 112-25(4)
ITAA 1997 Div 725
ITAA 1997 725-50
ITAA 1997 725-50(b)
ITAA 1997 725-55
ITAA 1997 Subdiv 727-E
ITAA 1997 727-360
Copyright Act 1968
TAA 1953 Pt IVAAA

CR 2004/51W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2005 Withdrawn