Class Ruling
CR 2002/41W
Income tax: Return of Capital by Bligh Ventures Ltd
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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 This Class Ruling is withdrawn and ceases to have effect after the date on which shareholders receive the proceeds of the capital return or 30 June 2003, which ever is earlier. However, the Ruling continues to apply after its withdrawal 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, subject to there being no change in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
17 July 2002
Not previously released in draft form.
References
ATO references:
NO T2002/009674
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 97/16
Subject References:
Return of Capital
Legislative References:
TAA 1953 Part IVAAA
ITAA 1936 6(1)
ITAA 1936 6(4)
ITAA 1936 6D
ITAA 1936 160ARDM
ITAA 1936 44
ITAA 1936 45
ITAA 1936 45A
ITAA 1936 45A(3)(b)
ITAA 1936 45B
ITAA 1936 45B(2)(a)
ITAA 1936 45B(2)(b)
ITAA 1936 45B(2)(c)
ITAA 1936 45B(5)
ITAA 1936 45C
ITAA 1997 995(1)
ITAA 1997 104-135
Copyright Act 1968
| Date: | Version: | Change: | |
| 1 July 2001 | Original ruling | ||
| You are here | 1 July 2003 | Withdrawn |
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