Class Ruling
CR 2004/110W
Income tax: return of share capital by Credit Union Services Corporation (Australia) Limited
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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 released| Preamble |
| The number, subject heading, What this Class Ruling is about (including Tax laws, 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 This Ruling is withdrawn and ceases to have effect after 30 June 2005. 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 person's involvement in the arrangement.
Commissioner of Taxation
13 October 2004
Not previously issued as a draft.
References
ATO references:
NO 2004/14023
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 92/20
TR 97/16
Subject References:
return of capital
Legislative References:
Copyright Act 1968
Corporations Act 2001 256B
TAA 1953 Pt IVAAA
ITAA 1936 6D
ITAA 1936 45B
ITAA 1936 45B(2)
ITAA 1936 45B(2)(c)
ITAA 1936 45B(3)
ITAA 1936 45B(5)
ITAA 1936 45B(8)
ITAA 1936 45B(8)(a)
ITAA 1936 45B(8)(b)
ITAA 1936 45B(9)
ITAA 1936 45C
ITAA 1936 Pt IVA
ITAA 1936 177A
| Date: | Version: | Change: | |
| 1 July 2004 | Original ruling | ||
| You are here | 1 July 2005 | Withdrawn |
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