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Class Ruling

CR 2005/61W

Income tax: CGT event K6: Tattersall's Group Restructure: Beneficiaries of the Estate of the Late George Adams

  • 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 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.

Commissioner of Taxation
29 June 2005

Not previously issued as a draft

References

ATO references:
NO 2005/8843

ISSN: 1445-2014

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 95/31
TR 97/16
TR 99/16
TR 99/9
TR 2004/18
CR 2001/1

Subject References:
capital gains tax
CGT event
estate
rollover relief
shares
trust

Legislative References:
Copyright Act 1968
TAA 1953 Pt IVAAA
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 104-230
ITAA 1997 104-230(1)(b)
ITAA 1997 104-230(2)
ITAA 1997 104-230(6)
ITAA 1997 Subdiv 124-N
ITAA 1997 165-210(1)
Club Keno Act 1993 (Vic)
Gaming Machine Control Act 1991 (Vic)
Tattersall's Consultation Act 1958 (Vic)

CR 2005/61W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2005 Withdrawn  

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