Class Ruling
CR 2002/67W
Income tax: capital gains: scrip for scrip roll-over: exchange of units in Mirvac Commercial Trust for units in Mirvac Property Trust
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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, 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
1. This Class Ruling applies to the 2002-2003 income year.
Commissioner of Taxation
4 September 2002
Not previously released in draft form.
References
ATO references:
NO 2002/012399
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 97/16
Subject References:
acquiring entity
arrangement
capital
capital gain
class of persons
exchange
fixed entitlement
income
original entity
original interest
replacement interest
roll-over
scrip
scrip for scrip roll-over
unit
unitholder
unit trust
Legislative References:
ITAA 1936 6(1)
ITAA 1936 95(2)
ITAA 1936 272-5(2f)
ITAA 1997 SubDiv124-M
ITAA 1997 124-781(1)(a)(i)
ITAA 1997 124-781(1)(b)
ITAA 1997 124-781(1)(c)
ITAA 1997 124-781(2)(a)
ITAA 1997 124-781(2)(b)
ITAA 1997 124-781(3)(a)
ITAA 1997 124-781(3)(b)
ITAA 1997 124-781(3)(c)
ITAA 1997 124-781(4)
ITAA 1997 124-810
ITAA 1997 136-25
ITAA 1997 995-1
TAA 1953 Pt IVAAA
Copyright Act 1968
| Date: | Version: | Change: | |
| 1 July 2002 | Original ruling | ||
| You are here | 1 July 2003 | Withdrawn |
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