Class Ruling
CR 2005/11W
Income tax: scrip for scrip roll-over: exchange of ordinary shares and options in Metcash Trading Limited for ordinary shares and options in The Newco Project X Limited
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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, 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. |
Withdrawal
1. This Ruling is withdrawn and ceases to have effect after 30 June 2005.
Commissioner of Taxation
16 March 2005
Not previously issued as a draft
References
ATO references:
NO 2005/3412
Related Rulings/Determinations:
TR 92/1
TR 97/16
CR 2001/1
Subject References:
arrangement
capital proceeds
CGT event
company
cost base
interests
ordinary share
original interest
replacement interest
resident
roll-over
roll-over relief
scrip
scrip for scrip
share
shareholder
takeover
Legislative References:
ITAA 1936 6(1)
ITAA 1997 Subdiv 124-M
ITAA 1997 124-780(1)(a)(i)
ITAA 1997 124-780(1)(a)(ii)
ITAA 1997 124-780(1)(b)
ITAA 1997 124-780(1)(c)
ITAA 1997 124-780(2)(a)
ITAA 1997 124-780(2)(b)
ITAA 1997 124-780(2)(c)
ITAA 1997 124-780(3)(a)
ITAA 1997 124-780(3)(b)
ITAA 1997 124-780(3)(c)
ITAA 1997 124-780(3)(d)
ITAA 1997 124-780(4)(a)
ITAA 1997 124-780(4)(b)
ITAA 1997 124-780(5)
ITAA 1997 124-795(2)(a)
ITAA 1997 124-795(2)(b)
ITAA 1997 124-810
ITAA 1997 170-260
Copyright Act 1968
Corporations Act 2001
TAA 1953 Pt IVAAA
| Date: | Version: | Change: | |
| 1 July 2004 | Original ruling | ||
| You are here | 1 July 2005 | Withdrawn |