Class Ruling

CR 2002/85W

Income tax: Capital gains tax: CGT event G3: Pasminco Limited (subject to Deed of Company Arrangement)

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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 This Ruling is withdrawn from 30 June 2003. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who enter into a specified arrangement during the term of the Ruling. Thus the Ruling continues to apply to those persons, even following its withdrawal, for arrangements entered into prior to the withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
4 December 2002

Not previously issued in draft form.

References

ATO references:
NO 2002/019812

ISSN: 1445 2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 97/16
TD 2000/52
TD 2002/3
TD 2002/3A
TD 2002/17

Subject References:
Capital Gains Tax
Capital Losses
Liquidation
Voluntary Administration
CGT event G3
Class Rulings
Public Rulings

Legislative References:
TAA 1953 Pt IVAAA
ITAA 1997 104-145
ITAA 1997 104-145(1)
ITAA 1997 104-145(2)
ITAA 1997 104-145(3)
Corporations Act 2001 Pt 5.3A
Corporations Act 2001 436A
Copyright Act 1968

CR 2002/85W history
  Date: Version: Change:
  1 July 2002 Original ruling  
You are here 1 July 2003 Withdrawn