Class Ruling
CR 2005/12W
Income tax: Aventis SA 'Aventis Shares' and 'Aventis Performance' Group Savings Plans for employees - Sanofi-Synthelabo Tender Offer for Aventis SA shares
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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 releasedPreamble
| 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 This Class Ruling is withdrawn and ceases to have effect on and after 1 July 2005. The Ruling continues to apply, in respect of the tax law(s) ruled upon, even following its withdrawal, for arrangements entered into prior to the withdrawal of the Ruling. This is subject to there being no material change in the arrangement or in the class of persons involved in the arrangement.
Commissioner of Taxation
16 March 2005
Not previously issued as a draft
References
ATO references:
NO 2005/3500
Related Rulings/Determinations:
CR 2001/1
CR 2004/5
CR 2004/6
TR 92/1
TR 92/20
TR 97/16
Subject References:
assessable income
CGT events
Legislative References:
Copyright Act 1968
TAA 1953 Pt IVAAA
ITAA 1997 6-1
ITAA 1997 6-5(4)
ITAA 1997 6-10(3)
ITAA 1997 Pt 3-1
ITAA 1997 100-20(1)
ITAA 1997 102-5
ITAA 1997 102-5(1)
ITAA 1997 Div 104
ITAA 1997 100-10(2)
ITAA 1997 Pt 3-3
| Date: | Version: | Change: | |
| 1 July 2004 | Original ruling | ||
| You are here | 1 July 2005 | Withdrawn |