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Product Ruling

PR 2005/112W

Income tax: tax consequences of investing in Spark Infrastructure Instalment Limited's Spark Infrastructure Instalment Receipts

  • 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 Product 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. Product Ruling PR 1999/95 explains Product 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2007. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the Ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, who entered into the specified arrangement prior to withdrawal of the Ruling. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
30 November 2005

Not previously issued as a draft

References

ATO references:
NO 2005/15922

ISSN: 1441-1172

Related Rulings/Determinations:

PR 1999/95
TR 92/1
TR 92/20
TR 97/16
TD 93/34

Subject References:
beneficial ownership
deductions
instalment receipts
stapled securities

Legislative References:
TAA 1953 Pt IVAAA
ITAA 1936 26BB
ITAA 1936 26BB(1)
ITAA 1936 51AAA
ITAA 1936 70B
ITAA 1936 82KL
ITAA 1936 97
ITAA 1936 Pt III Div 16E
ITAA 1936 159GP(1)
ITAA 1936 159GQB
ITAA 1936 159GT
ITAA 1936 159GT(3)
ITAA 1936 Sch 2C Div 245
ITAA 1936 Pt IVA
ITAA 1997 8-1
ITAA 1997 104-10
ITAA 1997 104-10(7)
ITAA 1997 104-70
ITAA 1997 106-60
ITAA 1997 108-5
ITAA 1997 109-5
ITAA 1997 109-5(2)
ITAA 1997 110-45(2)
ITAA 1997 112-30
ITAA 1997 112-35
ITAA 1997 Div 115
ITAA 1997 115-5
ITAA 1997 116-40
ITAA 1997 116-40(1)
Copyright Act 1968

PR 2005/112W history
  Date: Version: Change:
  30 November 2005 Original ruling  
You are here 1 July 2007 Withdrawn  

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