Class Ruling

CR 2003/87A - Addendum

Income tax: Preference share buy-back: Village Roadshow Limited

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

FOI status:

may be released

Addendum

This Addendum amends Class Ruling CR 2003/87 to acknowledge that the proposed off-market buy-back of preference shares under a Scheme of Arrangement to be resubmitted to shareholders for approval, as announced by Village Roadshow Limited (VRL) on 20 November 2003, is materially the same arrangement that is the subject of this Ruling.

CR 2003/87 is amended as follows:

Class of persons

Omit paragraph 3, and substitute:

3. The class of persons to which this Ruling applies is the preference shareholders of VRL who dispose of shares under the VRL preference share off-market buy-back scheme of arrangement as resubmitted for shareholders' approval in accordance with VRL's announcement of 20 November 2003, and as described in the Arrangement part of this Ruling.

This Addendum applies on and from today.

Commissioner of Taxation
3 December 2003

References

ATO references:
NO 2003/11684