Class Ruling

CR 2003/110W

Income tax: capital gains: amendment of trust deed: possibility of resettlement of Trust: Macquarie Australian Enhanced Equities Fund

  • 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, 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 Ruling applies to the years of income ended 30 June 2004, 2005 and 2006.

Commissioner of Taxation
17 December 2003

Not previously issued as a draft.

References

ATO references:
NO 2003/16384

ISSN: 1445-2014

Related Rulings/Determinations:

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

Subject References:
capital gains tax
CGT event A1
CGT event C2
CGT events E1-E6 inclusive
CGT event E8
present entitlement
trusts
trust resettlements
unit trusts
unitholders

Legislative References:
Corporations Act 2001 ch. 5C
Corporations Act 2001 601EB
Copyright Act 1968
ITAA 1936 6(1)
ITAA 1997 102-5
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 104-55
ITAA 1997 104-60
ITAA 1997 104-65
ITAA 1997 104-70
ITAA 1997 104-75
ITAA 1997 104-80
ITAA 1997 104-90
ITAA 1997 136-10
ITAA 1997 136-25
TAA 1953 Part IVAAA

Other References:
Creation of a new trust - Statement of Principles August 2001

CR 2003/110W history
  Date: Version: Change:
  1 July 2003 Original ruling  
You are here 1 July 2006 Withdrawn  

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