Product Ruling PR 2005/112W
Status: withdrawn







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 notice: 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2007.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

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 97/16 TD 93/34
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
Subject references: beneficial ownership deductions instalment receipts stapled securities