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Legal database

Class Ruling

CR 2001/26W

Income tax: capital gains: variation of share rights: Golden Circle Limited

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be releasedFOI number: I 1023526

Preamble

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 Class Ruling applies to the 2001-2002 year of income.

Commissioner of Taxation
11 July 2001

References

ATO references:
NO T2001/011262

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 94/30
TR 95/3
TR 97/16

Subject References:
act
agreement
assessable income
because of
capital gain
CGT event
CGT event A1
CGT event C2
CGT event D1
CGT event G2
CGT event H2
company
consideration
controller
event
income
opportunities
ordinary income
quota
rights
share
shareholder
share value shifting
statutory income
supply
transaction
variation of rights

Legislative References:
ITAA 1936 Part IIIA
ITAA 1936 160M(6)
ITAA 1936 160M(7)
ITAA 1997 6-5
ITAA 1997 6-10
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 104-35
ITAA 1997 104-140
ITAA 1997 104-140(1)
ITAA 1997 104-155
ITAA 1997 116-20
ITAA 1997 116-20(2)
ITAA 1997 Div 140
ITAA 1997 140-20

CR 2001/26W history
  Date: Version: Change:
  1 July 2001 Original ruling  
You are here 1 July 2002 Withdrawn  

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