Class Ruling

CR 2001/75W

Income tax: capital gains: St George Bank Limited share buy-back and issue of Sell Back Rights

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FOI status:

may be released

Preamble

The number, subject heading, and the 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 applies to the class of persons referred to above for the year ended 30 June 2001. The Ruling has no effect for income years after 30 June 2001.

Commissioner of Taxation
5 December 2001