Class Ruling
CR 2002/32W
Income tax: capital gains: the issue by St George Bank Limited of preference shares called St George Preferred Resetting Yield Marketable Equity Securities (PRYMES)
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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 releasedPreamble
| 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 This ruling is withdrawn from 22 February 2006.
Commissioner of Taxation
12 June 2002
Not previously released in draft form.
References
ATO references:
NO 2002/007613
Related Rulings/Determinations:
CR 2002/1
TR 92/1
TR 94/30
TR 96/14
TR 97/16
Subject References:
Preference Shares
Legislative References:
TAA 1953 Part IVAAA
ITAA 1936 6(1)
ITAA 1936 6BA
ITAA 1936 44(1)
ITAA 1936 45
ITAA 1936 45A
ITAA 1936 45B
ITAA 1936 45B(2)
ITAA 1936 45B(5)
ITAA 1936 46
ITAA 1936 160APA
ITAA 1936 160APHO
ITAA 1936 160APP
ITAA 1936 160AQCBA
ITAA 1936 160AQT
ITAA 1936 160AQU
ITAA 1936 177EA
ITAA 1936 177EA(3)(e)
ITAA 1936 177EA(19)
ITAA 1936 159GP
ITAA 1936 159GP(1)
ITAA 1936 303
ITAA 1936 303(1)
ITAA 1997 Pt 3-1
ITAA 1997 Pt 3-3
ITAA 1997 6-5
ITAA 1997 104-A
ITAA 1997 104-C
ITAA 1997 104-25
ITAA 1997 104-35
ITAA 1997 104-155
ITAA 1997 108-5
ITAA 1997 Subdiv 130-A
ITAA 1997 130-20
ITAA 1997 130-20(3)
Case References:
Ord Forrest Pty Ltd v. FC of T
74 ATC 4034
| Date: | Version: | Change: | |
| 21 February 2001 | Original ruling | ||
| You are here | 22 February 2006 | Withdrawn |