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Class Ruling

CR 2004/150W

Income tax: capital gains tax: non-exempt registered clubs in New South Wales - poker machine entitlements

  • 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 This Ruling is withdrawn from 30 June 2008.

Commissioner of Taxation
15 December 2004

Not previously issued as a draft

References

ATO references:
NO 2004/17375

ISSN: 1445-2014

Related Rulings/Determinations:

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

Subject References:
acquisition of CGT assets
amusement & gambling equipment
capital gains tax
CGT assets
CGT cost base
CGT event A1 - disposal of a CGT asset
CGT events
CGT events C1-C3 - end of a CGT asset
CGT exemptions
entities & taxpayer groups
mutuality principle
non-profit associations & clubs
non-profit entities
pre-CGT assets
statutory licences

Legislative References:
ITAA 1997 Div 50
ITAA 1997 102-5
ITAA 1997 102-5(1)
ITAA 1997 102-10
ITAA 1997 Div 104
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 108-5(1)
ITAA 1997 109-5
ITAA 1997 Div 110
ITAA 1997 Div 112
ITAA 1997 Div 114
ITAA 1997 Div 115
ITAA 1997 115-10
ITAA 1997 Div 152
ITAA 1997 Subdiv 152-A
ITAA 1997 152-15
ITAA 1997 152-40(1)
ITAA 1997 152-40(1)(b)
ITAA 1997 Subdiv 152-B
ITAA 1997 152-205
ITAA 1997 Subdiv 152-D
ITAA 1997 Subdiv 152-E
ITAA 1997 152-410
Copyright Act 1968
TAA 1953 Pt IVAAA
RCA 1976 (NSW)
GMA 2001 (NSW)
GMA 2001 (NSW) 15(1)(b)
GMA 2001 (NSW) Sch 1

Case References:
The Bohemians Club v. Acting Federal Commissioner of Taxation
(1918) 24 CLR 334

CR 2004/150W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2008 Withdrawn  

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