Class Ruling

CR 2002/81A - Addendum

Income tax: capital gains: demerger roll-over relief for shareholders: demerger of WMC Ltd

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FOI status:

may be released

Addendum

This Addendum amends Class Ruling CR 2002/81 to clarify the date on which the Ruling is withdrawn.

Class Ruling CR 2002/81 is amended as follows:

Omit paragraph 9 and substitute with the following:

9. The Ruling is withdrawn from 30 June 2003.

Commissioner of Taxation
4 December 2002

References

ATO references:
NO 2002/011971