Class Ruling
CR 2004/74W
Income tax: capital reduction: Singapore Telecommunications Limited
-
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 released| Preamble |
| The number, subject heading, 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 This Class Ruling is withdrawn and ceases to have effect after 30 June 2005. However, the Ruling continues to apply after its withdrawal in respect of the tax laws ruled upon, to all persons within the specified class who entered into the specified arrangement during the term of the Ruling, subject to there being no change in the arrangement or in the person's involvement in the arrangement.
Commissioner of Taxation
14 July 2004
Not previously released as a draft.
References
ATO references:
NO 2004/9304
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 92/20
TR97/16
Subject References:
anti avoidance measures
capital reductions
deemed dividends
dividend income
return of capital on shares
share capital
share premium accounts
Legislative References:
Copyright Act 1968
TAA 1953 Pt IVAAA
ITAA 1936 6(1)
ITAA 1936 6(4)
ITAA 1936 44(1)
ITAA 1936 45A
ITAA 1936 45A(2)(a)
ITAA 1936 45A(2)(c)
ITAA 1936 45A(3)(b)
ITAA 1936 45B
ITAA 1936 45B(5)(b)
ITAA 1936 45B(9)
ITAA 1936 45C
Other References:
Taxation Laws Amendment (Company Law Review) Act 1998
| Date: | Version: | Change: | |
| 1 July 2004 | Original ruling | ||
| You are here | 1 July 2005 | Withdrawn |