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Class Ruling

CR 2004/64W

Income tax: exchange of shares in Grainco Australia Limited for shares or cash in GrainCorp Limited

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document has changed over time. View its history.

FOI status:

may be released

Preamble
The number, subject heading, and the 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 This Ruling is withdrawn and ceases to have effect after 30 June 2004.

Commissioner of Taxation
23 June 2004

Not previously released as a draft.

References

ATO references:
NO 2004/7489

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 94/30
TR 97/16

Subject References:
assessable income
cancellation of shares
capital gain
capital loss
capital proceeds
consideration
conversion of shares
cost base of shares
direct value shifting
market value of property
scrip for scrip roll-over
shares acquired
variation in share rights

Legislative References:
Copyright Act 1968
TAA 1953 Pt IVAAA
ITAA 1936 6(1)
ITAA 1936 44(1)
ITAA 1936 45A
ITAA 1936 45A(3)
ITAA 1936 45B
ITAA 1936 45B(5)
ITAA 1936 45B(5)(a)
ITAA 1936 45B(9)
ITAA 1936 45B(8)
ITAA 1936 Pt IVA
ITAA 1936 177A
ITAA 1936 177A(5)
ITAA 1936 177C
ITAA 1936 177D
ITAA 1936 177D(b)
ITAA 1997 6-5
ITAA 1997 6-10
ITAA 1997 104-25
ITAA 1997 104-25(1)(a)
ITAA 1997 104-25(3)
ITAA 1997 104-155
ITAA 1997 104-250
ITAA 1997 Div 116
ITAA 1997 116-20
ITAA 1997 116-20(1)
ITAA 1997 116-20(1)(a)
ITAA 1997 116-20(1)(b)
ITAA 1997 116-20(2)
ITAA 1997 Subdiv 124-M
ITAA 1997 124-780(1)(a)(i)
ITAA 1997 124-780(1)(b)
ITAA 1997 124-780(1)(c)
ITAA 1997 124-780(2)(a)
ITAA 1997 124-780(2)(b)
ITAA 1997 124-780(2)(c)
ITAA 1997 124-780(3)(a)
ITAA 1997 124-780(3)(b)
ITAA 1997 124-780(3)(c)
ITAA 1997 124-780(4)
ITAA 1997 124-780(4)(a)
ITAA 1997 124-780(4)(b)
ITAA 1997 124-790(1)
ITAA 1997 124-795(1)
ITAA 1997 124-795(2)(a)
ITAA 1997 124-795(2)(b)
ITAA 1997 124-810
ITAA 1997 170-260
ITAA 1997 Div 725
ITAA 1997 725-70(1)
ITAA 1997 995-1(1)

Other References:
Explanatory Memorandum to the New Business Tax System Capital Gains Tax Act 1999

CR 2004/64W history
  Date: Version: Change:
  1 July 2003 Original ruling  
You are here 1 July 2004 Withdrawn  

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