Class Ruling
CR 2004/7W
Income tax: Dividends: Guinness Peat Group plc (GPG) Capitalisation Issue
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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 This Ruling is withdrawn and ceases to have effect after 30 June 2003.
Commissioner of Taxation
14 January 2004
Not previously issued as a draft.
References
ATO references:
NO 2004/000339
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 97/16
Subject References:
bonus shares
capitalisation issue
distribution
dividend
par value
share premium account
Legislative References:
ITAA 1936 6(1)
ITAA 1936 44(1)
TAA 1953 Pt IVAAA
Copyright Act 1968
Companies Act 1985 (UK)
| Date: | Version: | Change: | |
| 1 July 2002 | Original ruling | ||
| You are here | 1 July 2003 | Withdrawn |