Class Ruling

CR 2004/127W

Income tax: capital reduction: AAV Limited (formerly ISIS Communications Limited)

  • 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 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 This Ruling is withdrawn and ceases to have effect after 30 June 2005.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 entered 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
17 November 2004

Not previously issued as a draft

References

ATO references:
NO 2004/15828

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 97/16

Subject References:
capital gains tax
capital reductions
CGT cost base
CGT events
CGT events C1-C3 - end of a CGT asset
CGT events G1-G3 - shares
CGT reduced cost base

Legislative References:
TAA 1953 Pt IVAAA
Copyright Act 1968
ITAA 1936 6(1)
ITAA 1936 6(4)
ITAA 1936 6D
ITAA 1936 Pt IVA
ITAA 1936 177E
ITAA 1936 177EA
ITAA 1997 104-25
ITAA 1997 104-25(3)
ITAA 1997 104-135
ITAA 1997 104-135(3)
ITAA 1997 104-135(4)
ITAA 1997 Subdiv 109-A
ITAA 1997 Div 110
ITAA 1997 Subdiv 115-A
ITAA 1997 115-25(1)
ITAA 1997 204-30
Corporations Act 2001 256B(1)
Corporations Act 2001 256C(1)

CR 2004/127W history
  Date: Version: Change:
  1 July 2002 Original ruling  
You are here 1 July 2005 Withdrawn  

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