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Class Ruling

CR 2005/33W

Income tax: capital gains tax: variation of share rights: Singleton Equity Housing Limited

  • 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, 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 This Ruling is withdrawn and ceases to have effect after 30 June 2006.

Commissioner of Taxation
18 May 2005

Not previously issued as a draft

References

ATO references:
NO 2005/6535

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 94/30
TR 97/16

Subject References:
CGT asset
CGT event
capital proceeds
direct value shift
shares

Legislative References:
ITAA 1936 Pt IIIA
ITAA 1936 160M(6)
ITAA 1936 160M(7)
ITAA 1997 Div 104
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 104-35
ITAA 1997 104-135
ITAA 1997 104-155
ITAA 1997 104-155(3)
ITAA 1997 104-250
ITAA 1997 116-20(2)
ITAA 1997 Div 725
ITAA 1997 725-145
ITAA 1997 725-145(2)
ITAA 1997 725-145(3)
ITAA 1997 Subdiv 725-D
TAA 1953 Pt IVAAA
Copyright Act 1968

CR 2005/33W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2006 Withdrawn  

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