Class Ruling

CR 2002/6W

Income tax: Return of capital by Ranger Minerals Ltd

  • Please note that the PDF version is the authorised version of this ruling.
    This document has changed over time. View its history.

FOI status:

may be released

Preamble

The number, subject heading, and the What this 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.

Date of effect / Withdrawal

1. This Class Ruling applies to the year ended 30 June 2002.

Commissioner of Taxation
27 February 2002

Not previously released in draft form

References

ATO references:
NO T2002/002416

ISSN 1445-2014

Related Rulings/Determinations:

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

Subject References:
return of Capital

Legislative References:
ITAA 1936 45A
ITAA 1936 45A(3)(b)
ITAA 1936 45B
ITAA 1936 45B(2)(c)
ITAA 1936 45B(5)
ITAA 1936 45C

CR 2002/6W history
  Date: Version: Change:
  1 July 2001 Original ruling  
You are here 1 July 2002 Withdrawn