Class Ruling
CR 2004/78W
Income tax: capital gains: scrip for scrip roll-over: exchange of units in Principal Office Fund for units in Investa Property Trust
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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 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 This Ruling is withdrawn and ceases to have effect after 30 June 2004.
Commissioner of Taxation
28 July 2004
Not previously released as a draft.
References
ATO references:
NO 2004/10219
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 97/16
Subject References:
acquiring entity
arrangement
capital
capital gain
class of persons
exchange
fixed entitlement
income
interests
original entity
original interest
replacement interest
resident
roll-over
scrip
scrip for scrip roll-over
unit
unitholder
unit trust
Legislative References:
ITAA 1936 6(1)
ITAA 1936 95(2)
ITAA 1997 104-10(3)(a)
ITAA 1997 104-71
ITAA 1997 110-25(2)
ITAA 1997 Subdivision 124-M
ITAA 1997 124-781(1)(a)(i)
ITAA 1997 124-781(1)(b)
ITAA 1997 124-781(1)(c)
ITAA 1997 124-781(2)(a)
ITAA 1997 124-781(2)(b)
ITAA 1997 124-781(2)(c)
ITAA 1997 124-781(3)(a)
ITAA 1997 124-781(3)(b)
ITAA 1997 124-781(3)(c)
ITAA 1997 124-781(4)
ITAA 1997 124-781(6)
ITAA 1997 124-785(2)
ITAA 1997 124-785(3)
ITAA 1997 124-785(4)
ITAA 1997 124-790
ITAA 1997 124-795
ITAA 1997 124-795(1)
ITAA 1997 124-795(2)(a)
ITAA 1997 124-810
ITAA 1997 995-1(1)
TAA 1953 Part IVAAA
Copyright Act 1968
Corporations Act 2001 9
| Date: | Version: | Change: | |
| 1 July 2002 | Original ruling | ||
| You are here | 1 July 2004 | Withdrawn |