Class Ruling

CR 2003/66W

Income tax: capital gains: demerger roll-over relief for shareholders: demerger of Tethyan Copper Company Limited from Mincor Resources NL

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 This Ruling is withdrawn from 30 June 2004.

Commissioner of Taxation
13 August 2003

Not previously issued in draft form.

References

ATO references:
NO 2003/10151

ISSN: 1445-2014

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/16
CR 2001/1

Subject References:
capital benefit
capital gains
cost base adjustments
demerger
demerger allocation
demerger benefit
demerger dividend
demerger subsidiary
demerger group
employee share acquisition scheme
non-resident shareholders
return of capital
roll-over
schemes to provide certain benefits

CR 2003/66W history

	Date:	Version:	Change:
	13 August 2003	Original ruling
You are here	30 June 2004	Withdrawn

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