Class Ruling

CR 2006/5W

Income tax: capital gains: demerger of AGL Energy Limited by the Australian Gas Light Company

  • 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

Notice of Withdrawal

Class Ruling CR 2006/5 is withdrawn with effect from today.

1. Class Ruling CR 2006/5 addressed various income tax consequences for Australian Gas Light Company (AGL) shareholders as a result of the proposed demerger of the retail energy, merchant energy and power generation business conducted by the AGL group of companies.

2. CR 2006/5 is withdrawn as the proposed demerger, the subject of the Class Ruling, is not proceeding.

Commissioner of Taxation
28 June 2006

References

ATO references:
NO 2005/18404

ISSN: 1445-2014
CR 2006/5W history
  Date: Version: Change:
  1 July 2005 Original ruling  
You are here 28 June 2006 Withdrawn  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).