Class Ruling
CR 2001/60W
Income tax: capital gains: personal-use assets: Contributors to the Credicare Health Fund
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedPreamble
| 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 This Ruling is withdrawn and ceases to have effect after 7 November 2002. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who enter into the 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
7 November 2001
Not previously issued in draft form
References
ATO references:
NO T2001/017320
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 92/20
TR 96/23
TR 97/16
TD 93/86
Subject References:
CGT exemptions
personal-use asset
Legislative References:
TAA 1953 Part IVAAA
NHA 1953 73AA
ITAA 1936 Part IIIA
ITAA 1997 108-5
ITAA 1997 108-20
ITAA 1997 108-20(1)
ITAA 1997 108-20(2)
ITAA 1997 118-10(3)
HLAA 1999 (No. 3) 17
Case References:
Favaro v. Commissioner of Taxation
34 ATR 1
96 ATC 4975
| Date: | Version: | Change: | |
| 7 November 2001 | Original ruling | ||
| You are here | 8 November 2002 | Withdrawn |
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