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Class Ruling

CR 2005/37W

Income tax: trust restructure and transfer of assets - Estate of the Late George Adams/Tattersall's 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 This Ruling is withdrawn from 30 June 2006.

Commissioner of Taxation
18 May 2005

Not previously issued as a draft

References

ATO references:
NO 2005/6793

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 97/16

Subject References:
absolute entitlement
balancing adjustment
CGT event
capital gains tax
capital proceeds
cost base
depreciating asset
estate
rollover relief
shares
trust
uniform capital allowances

Legislative References:
ITAA 1936 Pt IIIA
ITAA 1936 97
ITAA 1936 98A
ITAA 1997 Div 40
ITAA 1997 40-30
ITAA 1997 40-30(1)
ITAA 1997 40-30(1)(c)
ITAA 1997 40-30(2)
ITAA 1997 40-30(2)(c)
ITAA 1997 40-285

Case References:
Hornsby v. Playoust
[2004] VSC 472


Playoust v. Hornsby
[2005] VSCA 73

Saunders v. Vautier
[1841] 41 ER 282

CR 2005/37W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 30 June 2006 Withdrawn  

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