Class Ruling
CR 2001/75W
Income tax: capital gains: St George Bank Limited share buy-back and issue of Sell Back Rights
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedPreamble
| 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, 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 applies to the class of persons referred to above for the year ended 30 June 2001. The Ruling has no effect for income years after 30 June 2001.
Commissioner of Taxation
5 December 2001
Not previously released in draft form
References
ATO references:
NO 2001/018945
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 96/14
TR 97/16
Subject References:
Share buy-back
Legislative References:
ITAA 1936 26BB
ITAA 1936 44
ITAA 1936 70B
ITAA 1936 159GP
ITAA 1936 159GP(1)
ITAA 1936 159GZZZQ
ITAA 1936 159GZZZQ(1)
ITAA 1936 159GZZZQ(2)
ITAA 1936 160ZL
ITAA 1936 303
ITAA 1997 3-1
ITAA 1997 3-3
ITAA 1997 6-5
ITAA 1997 Subdiv 104-G
ITAA 1997 104-10
ITAA 1997 104-135
ITAA 1997 104-155
ITAA 1997 104-155(1)(a)
ITAA 1997 104-155(1)(b)
ITAA 1997 104-155(3)
ITAA 1997 104-155(5)(b)
ITAA 1997 106-50
ITAA 1997 Div 110
ITAA 1997 110-25
ITAA 1997 112-20(1)
ITAA 1997 112-50
ITAA 1997 Subdiv 112-A
ITAA 1997 115-25
ITAA 1997 115-25(3)
ITAA 1997 Subdiv 115-A
ITAA 1997 Div 116
ITAA 1997 116-20(1)(b)
ITAA 1997 118-20
ITAA 1997 118-20(2)
ITAA 1997 134-1
ITAA 1997 134-1(1)
ITAA 1997 Div 140
| Date: | Version: | Change: | |
| 1 July 2000 | Original ruling | ||
| You are here | 1 July 2001 | Withdrawn |