Class Ruling
CR 2004/32W
Income tax: off-market share buy-back: Mayne Group 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, 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 This Ruling is withdrawn and ceases to have effect after 30 June 2004. 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 entered into the specified arrangement during the term of the Ruling, subject to there being no change in the arrangement or in the person's involvement in the arrangement.
Commissioner of Taxation
7 April 2004
Not previously issued as a draft.
References
ATO references:
NO 2004/004399
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 97/16
Subject References:
share buy-backs
capital streaming
share capital
return of capital on shares
Legislative References:
ITAA 1936 6(1)
ITAA 1936 6D
ITAA 1936 6D(3)
ITAA 1936 Div 7B Pt IIIAA
ITAA 1936 45A
ITAA 1936 45A(3)(b)
ITAA 1936 45A(4)
ITAA 1936 45B
ITAA 1936 45B(2)(a)
ITAA 1936 45B(2)(b)
ITAA 1936 45B(2)(c)
ITAA 1936 45B(5)
ITAA 1936 45B(8)
ITAA 1936 45B(9)
ITAA 1936 45B(10)
ITAA 1936 45C
ITAA 1936 159GZZZJ
ITAA 1936 159GZZZK
ITAA 1936 159GZZZM
ITAA 1936 159GZZZP
ITAA 1936 159GZZZQ
ITAA 1936 160ARDM
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 Part 3-1
ITAA 1997 118-20
TAA 1953 Part IVAAA
Copyright Act 1968
| Date: | Version: | Change: | |
| 1 July 2003 | Original ruling | ||
| You are here | 1 July 2004 | Withdrawn |