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Class Ruling

CR 2001/36W

Income tax: Income tax: Capital Restructure By Resolute Ltd

  • 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 1023014

Preamble

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.

Date of effect / Withdrawal

1. This Class Ruling applies to the year ended 30 June 2002.

Commissioner of Taxation
22 August 2001

Not previously issued in draft form

References

ATO references:
NO T2001/13792

ISSN 1445 2014

Related Rulings/Determinations:

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

Subject References:
Dividend stripping

Legislative References:
ITAA 1936 177E
ITAA 1936 Part IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D

CR 2001/36W history
  Date: Version: Change:
  1 July 2001 Original ruling  
You are here 1 July 2002 Withdrawn  

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