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Class Ruling

CR 2005/70W

Income tax: Trafalgar Platinum Fund No. 12 - Trafalgar Corporate Group merger stapling arrangement

  • 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 This Ruling is withdrawn and ceases to have effect after 30 June 2006. 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
7 September 2005

Not previously issued as a draft

References

ATO references:
NO 2005/12235

ISSN: 1445-2014

Related Rulings/Determinations:

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

Subject References:
arrangements
base adjustments
capital distribution rights
CGT cost base
CGT Events E1-E9 - Trusts
CGT share value shifting
cost
cost base adjustments for value fixed entitlements
indirect value shifting rules
shift
share consolidations and splits
stapled companies
stapled structure
stapled trusts
time of CGT event
trusts
value shifting - entity interests

Legislative References:
ITAA 1936 6(1)
ITAA 1997 102-25
ITAA 1997 Div 104
ITAA 1997 104-70
ITAA 1997 104-70(3)
ITAA 1997 104-70(4)
ITAA 1997 104-70(6)
ITAA 1997 104-155
ITAA 1997 104-155(5)(c)
ITAA 1997 104-155(5)(d)
ITAA 1997 109-5(1)
ITAA 1997 109-10
ITAA 1997 110-25
ITAA 1997 110-55
ITAA 1997 112-25
ITAA 1997 112-25(4)
ITAA 1997 Div 725
ITAA 1997 Subdiv 725-A
ITAA 1997 Subdiv 725-D
ITAA 1997 727-360
Copyright Act 1968
TAA 1953 Pt IVAAA

CR 2005/70W history
  Date: Version: Change:
  1 July 2005 Original ruling  
You are here 1 July 2006 Withdrawn  

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