Class Ruling
CR 2001/47W
Income tax: Q Invest Retirement Fund
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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 1023287Preamble
| 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 This Ruling is withdrawn and ceases to have effect after 31 December 2001. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, for arrangements entered into prior to withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
19 September 2001
Not previously issued in draft form
References
ATO references:
NO T2001/015240
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 92/20
TR 97/16
Subject References:
ETP roll-over
superannuation pension income
annuities and superannuation pension
undeducted purchase price
superannuation pensions
commutation
deductible amount
Legislative References:
ITAA 1936 26AF(2)
ITAA 1936 26AFA(3)
ITAA 1936 26AFB(2)
ITAA 1936 26AFB(3)
ITAA 1936 27A(1)
ITAA 1936 27A(1)(b)
ITAA 1936 27A(1)(d)
ITAA 1936 27A(1)(e)
ITAA 1936 27A(3)
ITAA 1936 27A(8)
ITAA 1936 27A(8A)
ITAA 1936 27H
TAA 1953 Part IVAAA
| Date: | Version: | Change: | |
| 10 September 2001 | Original ruling | ||
| You are here | 1 January 2002 | Withdrawn |