Class Ruling

CR 2006/87W

Income tax: Westpac Funds Management Limited, Westpac Banking Corporation - Westpac Trust Preferred Securities (Westpac TPS)

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  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

This publication provides you with the following level of protection: This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953. A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must apply the law to you in the way set out in the ruling (or in a way that is more favourable for you if we are satisfied that the ruling is incorrect and disadvantages you, and we are not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

Withdrawal

13. The Ruling is withdrawn and ceases to have effect after 30 June 2009. However, the Ruling continues to apply after its withdrawal in respect of the relevant provisions 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
6 September 2006

Not previously issued as a draft

References

ATO references:
NO 2006/15960

Subject References:
dividend arrangements

Legislative References:
ITAA 1936 98
ITAA 1936 99
ITAA 1936 99A
ITAA 1936 160AOA
ITAA 1936 Pt IIIAA Div 1A
ITAA 1936 160APHD
ITAA 1936 160APHJ
ITAA 1936 160APHL
ITAA 1936 160APHL(5)
ITAA 1936 160APHL(6)
ITAA 1936 160APHL(7)
ITAA 1936 160APHL(10)
ITAA 1936 160APHL(11)
ITAA 1936 160APHN
ITAA 1936 160APHO
ITAA 1936 160APHP
ITAA 1936 177EA
ITAA 1936 177EA(3)
ITAA 1936 177EA(3)(a)
ITAA 1936 177EA(3)(b)
ITAA 1936 177EA(3)(b)(i)
ITAA 1936 177EA(3)(b)(ii)
ITAA 1936 177EA(3)(c)
ITAA 1936 177EA(3)(d)
ITAA 1936 177EA(3)(e)
ITAA 1936 177EA(5)(b)
ITAA 1936 177EA(12)
ITAA 1936 177EA(13)
ITAA 1936 177EA(13)(a)
ITAA 1936 177EA(13)(c)(i)
ITAA 1936 177EA(13)(c)(ii)
ITAA 1936 177EA(14)
ITAA 1936 177EA(17)
ITAA 1936 Sch 2F
ITAA 1997 Div 67
ITAA 1997 67-25(1A)
ITAA 1997 67-25(1B)
ITAA 1997 67-25(1C)
ITAA 1997 67-25(1D)
ITAA 1997 202-5
ITAA 1997 202-40
ITAA 1997 202-40(2)
ITAA 1997 202-45
ITAA 1997 202-45(a)
ITAA 1997 202-45(b)
ITAA 1997 202-45(c)
ITAA 1997 202-45(d)
ITAA 1997 202-45(e)
ITAA 1997 202-45(f)
ITAA 1997 202-45(g)
ITAA 1997 202-45(h)
ITAA 1997 202-45(i)
ITAA 1997 202-45(j)
ITAA 1997 204-30
ITAA 1997 204-30(3)
ITAA 1997 204-30(8)
ITAA 1997 Subdiv 207-B
ITAA 1997 Subdiv 207-F
ITAA 1997 207-35(1)
ITAA 1997 207-35(3)
ITAA 1997 207-45
ITAA 1997 207-45(c)
ITAA 1997 207-45(d)
ITAA 1997 207-50
ITAA 1997 207-50(3)
ITAA 1997 207-55
ITAA 1997 207-57
ITAA 1997 207-120
ITAA 1997 207-122
ITAA 1997 207-124
ITAA 1997 207-126
ITAA 1997 207-150
ITAA 1997 960-115
ITAA 1997 960-130(1)
ITAA 1997 Div 974
ITAA 1997 Subdiv 974-B
ITAA 1997 974-115
ITAA 1997 974-120
ITAA 1997 974-75(1)
ITAA 1997 974-120
ITAA 1997 995-1(1)
TAA 1953
TAA 1953 Sch 1 357-75(1)
Copyright Act 1968