Class Ruling

CR 2002/81W

Income tax: capital gains: demerger roll-over relief for shareholders: demerger of WMC Ltd

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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. The Ruling is withdrawn from 30 June 2003.

Commissioner of Taxation
13 November 2002

References

ATO references:
NO 2002/017870W

ISSN: 1445 2014

Related Rulings/Determinations:

CR 2001/1
CR 2002/78
TR 92/1
TR 92/20
TR 97/16

Subject References:
capital benefit
capital gains
cost base adjustments
demerger
demerger allocation
demerger benefit
demerger dividend
demerger subsidiary
demerger group
enabling distribution
employee share acquisition scheme
non-resident shareholders
return of capital
roll-over
schemes to provide certain benefits

Legislative References:
ITAA 1936 Pt IVA
ITAA 1936 6(1)
ITAA 1936 44
ITAA 1936 44(1)
ITAA 1936 44(3)
ITAA 1936 44(4)
ITAA 1936 44(5)
ITAA 1936 45B
ITAA 1936 45B(2)(a)
ITAA 1936 45B(2)(b)
ITAA 1936 45B(2)(c)
ITAA 1936 45B(3)(a)
ITAA 1936 45B(3)(b)
ITAA 1936 45B(4)
ITAA 1936 45B(5)
ITAA 1936 45B(6)
ITAA 1936 45B(8)
ITAA 1936 45B(8)(c)
ITAA 1936 45B(8)(d)
ITAA 1936 45B(8)(e)
ITAA 1936 45B(8)(f)
ITAA 1936 45B(8)(g)
ITAA 1936 45BA
ITAA 1936 45C
ITAA 1936 128B
TAA 1953 Pt IVAAA
ITAA 1936 128B(3D)
ITAA 1997 104-135
ITAA 1997 115-30(1)
ITAA 1997 125
ITAA 1997 125-55(1)
ITAA 1997 125-55(2)
ITAA 1997 125-55(2)(b)
ITAA 1997 125-65(1)
ITAA 1997 125-65(3)
ITAA 1997 125-65(4)
ITAA 1997 125-65(6)
ITAA 1997 125-70
ITAA 1997 125-70(1)
ITAA 1997 125-70(1)(a)
ITAA 1997 125-70(1)(b)(i)
ITAA 1997 125-70(1)(c)(i)
ITAA 1997 125-70(1)(d)
ITAA 1997 125-70(1)(e)(i)
ITAA 1997 125-70(1)(f)
ITAA 1997 125-70(1)(g)
ITAA 1997 125-70(1)(3)
ITAA 1997 125-70(2)
ITAA 1997 125-70(2)(a)
ITAA 1997 125-70(2)(b)
ITAA 1997 125-70(4)
ITAA 1997 125-70(5)
ITAA 1997 125-75
ITAA 1997 125-75(1)
ITAA 1997 125-80(1)
ITAA 1997 125-80(2)
ITAA 1997 125-80(3)
ITAA 1997 125-80(4)
ITAA 1997 125-80(5)
ITAA 1997 125-80(6)
ITAA 1997 125-80(7)
ITAA 1997 125-80(8)
ITAA 1997 125-85(1)
ITAA 1997 125-85(2)
ITAA 1997 136-10
ITAA 1997 136-25
Copyright Act 1968
Corporations Act 1989
New Business Tax System Consolidation, Value Shifting, Demergers and Other Measures) No 90 of Act 2002

CR 2002/81W history
  Date: Version: Change:
  1 July 2002 Original ruling  
  4 December 2002 Consolidated ruling Addendum
  18 December 2002 Consolidated ruling Addendum
You are here 30 June 2003 Withdrawn