Class Ruling

CR 2015/17W

Income tax: Vita Group Limited Dividend Reinvestment Plan

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Notice of Withdrawal

1. This Class ruling is withdrawn with effect from today as the term has now finished. The subject matter of the class ruling is currently subject to review as a result of Taxpayer Alert TA 2015/2.

Commissioner of Taxation
8 July 2015

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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

Not previously issued as a draft

References

ATO references:
NO 1-6QK0IUI

Related Rulings/Determinations:

TR 2006/10

Subject References:
anti-streaming
arrangement
dividend reinvestment plan
franking credits
ordinary shares
part IVA
qualified person
related payment rule
special dividend
underwriting

Legislative References:
ITAA 1997
ITAA 1997 Div 202
ITAA 1997 202-5
ITAA 1997 202-15
ITAA 1997 202-15(a)
ITAA 1997 202-20
ITAA 1997 202-20(a)
ITAA 1997 202-40(1)
ITAA 1997 202-45
ITAA 1997 Div 204
ITAA 1997 Subdiv 204-D
ITAA 1997 204-26
ITAA 1997 204-30
ITAA 1997 204-30(1)
ITAA 1997 204-30(1)(a)
ITAA 1997 204-30(1)(b)
ITAA 1997 204-30(1)(c)
ITAA 1997 204-30(3)
ITAA 1997 204-30(3)(a)
ITAA 1997 204-30(3)(c)
ITAA 1997 204-30(6)(a)
ITAA 1997 204-30(6)(e)
ITAA 1997 204-30(8)
ITAA 1997 215-10
ITAA 1997 Div 230
ITAA 1997 960-115
ITAA 1997 960-120(1)
ITAA 1997 960-135
ITAA 1997 Div 974
ITAA 1936
ITAA 1936 Pt IIIA Div 1A
ITAA 1936 160APHD
ITAA 1936 160APHE
ITAA 1936 160APHO(1)
ITAA 1936 160APHO(1)(a)
ITAA 1936 160APHO(2)
ITAA 1936 160APHO(2)(a)(i)
ITAA 1936 160APHM
ITAA 1936 160APHN
ITAA 1936 160APHN(2)
ITAA 1936 160APHN(3)
ITAA 1936 160APHN(4)
ITAA 1936 Pt IVA
ITAA 1936 177D(2)
ITAA 1936 177D(2)(a)
ITAA 1936 177D(2)(b)
ITAA 1936 177D(2)(c)
ITAA 1936 177D(2)(d)
ITAA 1936 177D(2)(e)
ITAA 1936 177D(2)(f)
ITAA 1936 177D(2)(g)
ITAA 1936 177D(2)(h)
ITAA 1936 177EA
ITAA 1936 177EA(3)
ITAA 1936 177EA(3)(a)
ITAA 1936 177EA(3)(b)
ITAA 1936 177EA(3)(c)
ITAA 1936 177EA(3)(d)
ITAA 1936 177EA(5)
ITAA 1936 177EA(5)(a)
ITAA 1936 177EA(5)(b)
ITAA 1936 177EA(14)
ITAA 1936 177EA(17)
ITAA 1936 177EA(17)(b)
Corporations Act 2001 254T
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013
TAA 1953

Case References:
Federal Commissioner of Taxation v. Hart
[2004] HCA 26
(2004) 217 CLR 216
(2004) 206 ALR 207
2004 ATC 4599
(2004) 55 ATR 712

Federal Commissioner of Taxation v. Spotless Services Ltd
(1995) 62 FCR 244
(1995) 133 ALR 165
95 ATC 4775
(1995) 32 ATR 309