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Product Ruling

PR 2005/104W

Income tax: tax consequences of investing in Greenway Notes

  • 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 Product 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. Product Ruling PR 1999/95 explains Product 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2008. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the arrangement specified below. Thus, the Ruling continues to apply to those persons, even following its withdrawal, who entered into the specified arrangement prior to withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
10 August 2005

Not previously issued as a draft

References

ATO references:
NO 2005/4059

ISSN: 1441-1172

Related Rulings/Determinations:

PR 1999/95
TR 92/1
TR 92/20
TR 96/14
TR 97/16
TD 93/34

Subject References:
deferred interest securities
eligible return
issue price
product rulings
public rulings
qualifying security
securities
traditional securities

Legislative References:
TAA 1953 Pt IVAAA
ITAA 1936 26BB
ITAA 1936 26BB(1)
ITAA 1936 70B
ITAA 1936 97
ITAA 1936 Pt III Div 16E
ITAA 1936 159GP
ITAA 1936 159GP(1)
ITAA 1936 159GP(3)
ITAA 1936 159GQ
ITAA 1936 318
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 995-1
Copyright Act 1968

PR 2005/104W history
  Date: Version: Change:
  10 August 2005 Original ruling  
You are here 1 July 2008 Withdrawn  

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