Class Ruling

CR 2001/63W

Income tax: State of Queensland 8% Exchanging Instalment Notes - Series 2 exchanging on 31 October 2001 for Suncorp-Metway Limited ordinary shares

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    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, and the What this Class Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, 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.

Date of effect / Withdrawal

1. This Class Ruling applies to the year of income that includes 31 October 2001.

Commissioner of Taxation
7 November 2001

Not previously issued in draft form

References

ATO references:
NO T2001/017969

ISSN: 1445 2014

Related Rulings/Determinations:

TR 92/1
TR 96/14
TR 97/16
CR 2001/1

Subject References:
traditional security
gain
loss
capital gains
cost base

Legislative References:
TAA 1953 Part IVAAA
ITAA 1936 Div 16E
ITAA 1936 26BB
ITAA 1936 26BB(1)
ITAA 1936 26BB(2)
ITAA 1936 70B
ITAA 1936 159GP
ITAA 1936 159GP(1)
ITAA 1936 159GP(3)
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 110-25
ITAA 1997 110-25(2)(b)
ITAA 1997 110-55
ITAA 1997 110-55(4)
ITAA 1997 Div 115
ITAA 1997 118-20
ITAA 1997 118-25

CR 2001/63W history
  Date: Version: Change:
  1 July 2001 Original ruling  
You are here 1 July 2002 Withdrawn  

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