Class Ruling
CR 2004/103W
Income tax: share buy-back and redemption of Reset Convertible Preference Shares: Santos Limited
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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, 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. Class Ruling CR 2001/1 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 This Ruling is withdrawn and ceases to have effect after 30 June 2005.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 enter into the specified arrangement during the term of the Ruling, subject to there being no change in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
29 September 2004
References
ATO references:
NO 2004/13243
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 92/20
TR 97/16
Subject References:
dividend streaming arrangements
redeemable preference shares
return of capital on shares
share buy-backs
Legislative References:
Copyright Act 1968
TAA 1953 Pt IVAAA
ITAA 1936 Pt III Div 16K
ITAA 1936 45A
ITAA 1936 45A(2)(a)
ITAA 1936 45A(2)(b)
ITAA 1936 45A(2)(c)
ITAA 1936 45A(3)(b)
ITAA 1936 45B
ITAA 1936 45B(8)
ITAA 1936 45C
ITAA 1936 177D(b)
ITAA 1936 177EA
ITAA 1936 177EA(3)
ITAA 1936 177EA(3)(a)
ITAA 1936 177EA(3)(b)
ITAA 1936 177EA(3)(c)
ITAA 1936 177EA(3)(d)
ITAA 1936 177EA(5)
ITAA 1936 177EA(17)
ITAA 1997 104-25
ITAA 1997 109-10
ITAA 1997 Subdiv 110-A
ITAA 1997 110-25(2)(b)
ITAA 1997 112-20
ITAA 1997 116-20(1)(a)
ITAA 1997 116-20(1)(b)
ITAA 1997 116-30
ITAA 1997 116-30(2)
ITAA 1997 116-45
ITAA 1997 Subdiv 130-B
ITAA 1997 Div 134
ITAA 1997 204-30
ITAA 1997 204-30(1)(a)
ITAA 1997 204-30(1)(b)
ITAA 1997 204-30(1)(c)
ITAA 1997 204-30(3)
ITAA 1997 204-30(3)(a)
ITAA 1997 204-30(3)(c)
ITAA 1997 204-30(8)
| Date: | Version: | Change: | |
| 1 July 2004 | Original ruling | ||
| You are here | 1 July 2005 | Withdrawn |