Class Ruling
CR 2003/11W
Income tax: Interest on Special Purpose Trust Accounts of Regulated Principals
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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, 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. |
Withdrawal
1. This Ruling is withdrawn and ceases to have effect after 11 March 2004.
Commissioner of Taxation
5 March 2003
Not previously issued in draft form.
References
ATO references:
NO 2003/001918
Related Rulings/Determinations:
TR 92/1
TR 97/16
CR 2001/1
Legislative References:
ITAA 1936 Part IVA
ITAA 1936 97
ITAA 1936 202D(1)
ITAA 1936 202D(3)
ITAA 1953 Part IVAA
ITAA 1953 Sec 12-140 Sch1
ITAA 1997 6-5
Corporations Regulations 2001
Corporations Regulations 2001 7.8.01(2)
Corporations Regulations 2001 10.2.5A
Corporations Regulations 2001 10.2.20B(1)
Corporations Regulations 2001 10.2.20B(2)
Corporations Regulations 2001 10.2.20B(3)
Corporations Regulations 2001 10.2.20B(4)
Corporations Regulations 2001 10.2.20B(5)
Corporations Regulations 2001 10.2.20B(6)
Corporations Regulations 2001 10.2.20B(8)
Corporations Act 2001
Corporations Act 2001 Sec 1371
Corporations Act 2001 Sec 1430
Corporations Act 2001 Sec 1444
Corporations Act 2001 Part 7.6
Copyright Act 1968
| Date: | Version: | Change: | |
| 5 March 2003 | Original ruling | ||
| You are here | 12 March 2004 | Withdrawn |