Taxation Ruling

IT 2530PW - Notice of Partial Withdrawal

Income tax: capital gains: change in the underlying ownership of assets in a publicly traded unit trust: issue of new units in unit trusts and new shares in companies: interposed entities: calculation of change in majority underlying interests

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Partial Withdrawal

Paragraph 9 only of Taxation Ruling IT 2530 is withdrawn with effect from today.

It is replaced by Taxation Determination TD 2000/1 which issued today.

Commissioner of Taxation
19 January 2000


ATO references:
NO NAT 99/15852-2

ISSN 0813-3662

Related Rulings/Determinations:

IT 2530