Class Ruling

CR 2001/69W

Income tax: Off-Market Share Buy-Back by Santos Ltd

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 This Ruling is withdrawn from 30 June 2002

Commissioner of Taxation
28 November 2001

Not previously issued in draft form

References

ATO references:
NO T2001/006684

ISSN: 1445 2014

Related Rulings/Determinations:

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

Subject References:
Off-market share buy-back

Legislative References:
TAA 1953 Part IVAAA
ITAA 1936 Div 16K
ITAA 1936 44
ITAA 1936 45A
ITAA 1936 45A(3)(b)
ITAA 1936 45B
ITAA 1936 45B(2)(c)
ITAA 1936 45B(5)
ITAA 1936 45C
ITAA 1936 128B(3)(ga)
ITAA 1936 159GZZZM
ITAA 1936 159GZZZP
ITAA 1936 159GZZZP(1)
ITAA 1936 159GZZZQ
ITAA 1936 159GZZZQ(1)
ITAA 1936 159GZZZQ(3)
ITAA 1936 159GZZZQ(8)
ITAA 1936 159GZZZQ(9)
ITAA 1936 160APA
ITAA 1936 160APP
ITAA 1936 160APHO
ITAA 1936 160APHN
ITAA 1936 160AQCBA
ITAA 1936 160AQCBA(3)(b)
ITAA 1936 160AQT
ITAA 1936 160AQU
ITAA 1936 177EA
ITAA 1936 177EA(3)(e)
ITAA 1936 177EA(5)(b)
ITAA 1936 177EA(19)(c)
ITAA 1936 177EA(19)(f)
ITAA 1997 3-1
ITAA 1997 3-3

CR 2001/69W history

	Date:	Version:	Change:
	28 November 2001	Original ruling
You are here	1 July 2002	Withdrawn

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