Class Ruling
CR 2004/117W
Income tax: FKP Property Group - capital raising
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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. 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 This Ruling is withdrawn and ceases to have effect after 30 June 2005. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who enter into the arrangement during the term of the Ruling.
Commissioner of Taxation
29 October 2004
Not previously issued as a draft
References
ATO references:
NO 2004/15127
Related Rulings/Determinations:
CR 2001/1
CR 2004/118
TR 92/1
TR 97/16
Subject References:
acquisition of unit trust units
capital gains
capital gains tax
CGT events G1-G3 - shares
cost base
dividend income
reduced cost base
shares
stapled structure
Legislative References:
ITAA 1936 6(1)
ITAA 1997 110-25
ITAA 1997 110-55
ITAA 1997 112-30(1)
TAA 1953 Pt IVAAA
Copyright Act 1968
Corporations Act 2001
| Date: | Version: | Change: | |
| 1 July 2004 | Original ruling | ||
| You are here | 1 July 2005 | Withdrawn |