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Class Ruling

CR 2004/145W

Income tax: DB RREEF Diversified Trust - DB RREEF Trust - cash sale and exchange facilities

  • 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, What this Class Ruling is about (including Tax laws, 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 This Ruling is withdrawn and ceases to have effect after 30 June 2005. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who enter into the arrangement during the term of the Ruling.

Commissioner of Taxation
15 December 2004

Not previously issued as a draft

References

ATO references:
NO 2004/16738

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 97/16
CR 2004/143
CR 2004/144
CR 2004/146
CR 2004/147
CR 2004/148

Legislative References:
TAA 1953 Part IVAAA
Copyright Act 1968
ITAA 1936 6(1)
ITAA 1997 104-10
ITAA 1997 104-10(4)
ITAA 1997 104-10(5)(a)
ITAA 1997 108-5
ITAA 1997 109-5
ITAA 1997 109-5(2)
ITAA 1997 110-25
ITAA 1997 110-55
ITAA 1997 112-30
ITAA 1997 112-30(1)
ITAA 1997 116-20

CR 2004/145W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2005 Withdrawn  

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