Class Ruling

CR 2004/151W

Income tax: capital gains tax: exempt registered clubs in New South Wales - poker machine entitlements

  • 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 This Ruling is withdrawn from 30 June 2008.

Commissioner of Taxation
15 December 2004

Not previously issued as a draft

References

ATO references:
NO 2004/17376

ISSN: 1445-2014

Related Rulings/Determinations:

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

Subject References:
associations, organisations & societies
capital gains tax
CGT exemptions
entities & taxpayer groups
exempt income
non profit associations & clubs
sports clubs

Legislative References:
Copyright Act 1968
ITAA 1997 6-10
ITAA 1997 10-5
ITAA 1997 50-1
ITAA 1997 50-45
ITAA 1997 102-5
TAA 1953 Pt IVAAA
RCA 1976 (NSW)
GMA 2001 (NSW)

CR 2004/151W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2008 Withdrawn  

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).