• Legal database
Legal database

Class Ruling

CR 2005/73W

Income tax: capital distribution of Centro Retail Securities by Centro Property Trust

  • 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 This Ruling is withdrawn after 30 June 2006.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
14 September 2005

Not previously issued as a draft

References

ATO references:
NO 2005/13343

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 97/16
TD 2003/3

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
share consolidations and splits
shift
stapled companies
stapled structure
stapled trusts
time of CGT event
trusts
value shifting - entity interests

Legislative References:
ITAA 1936 6(1)
ITAA 1936 Pt III Div 6C
ITAA 1936 Pt IVA
ITAA 1936 177D
ITAA 1997 102-25
ITAA 1997 103-5
ITAA 1997 104-70
ITAA 1997 104-70(2)
ITAA 1997 104-70(4)
ITAA 1997 104-70(5)
ITAA 1997 104-70(6)
ITAA 1997 104-155
ITAA 1997 108-5
ITAA 1997 109-5
ITAA 1997 110-25
ITAA 1997 112-20
TAA 1953 Pt IVAAA
Copyright Act 1968
Corporations Act 2001 Ch 5C

CR 2005/73W history
  Date: Version: Change:
  1 July 2005 Original ruling  
You are here 1 July 2006 Withdrawn  

Back to top