Class Ruling
CR 2005/79W
Income tax: capital gains: statutory licence rollover: water rights under the Water Management Act 2000 (NSW)
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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.
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Withdrawal
1. This Ruling applies to the year ended 30 June 2005 or substituted accounting period and to those future years in which entitlements covered in paragraph 3 of this Ruling are replaced under the Water Management Act or the 2004 Regulation.
Commissioner of Taxation
5 October 2005
References
ATO references:
NO 2005/14234
ISSN: 1445-2014
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 97/16
Subject references:
capital gains tax
CGT asset
statutory licence roll-over
Legislative references:
TAA 1953 Pt IVAAA
ITAA 1997 104-25
ITAA 1997 104-25(1)
ITAA 1997 108-5
ITAA 1997 108-5(1)
ITAA 1997 108-7
ITAA 1997 Subdiv 124-A
ITAA 1997 124-10
ITAA 1997 124-10(2)
ITAA 1997 124-10(3)
ITAA 1997 124-10(4)
ITAA 1997 Subdiv 124-C
ITAA 1997 124-140
ITAA 1997 124-140(1)(a)
ITAA 1997 124-140(2)
ITAA 1997 124-140(3)
Copyright Act 1968
Water Act 1912 (NSW)
Water Management Act 2000 (NSW) Sch 10
Water Management Act 2000 (NSW) Sch 11
Water Management (General) Regulation 2004 (NSW) 3
Water Management (General) Regulation 2004 (NSW) Pt 3 Div 3
Rivers and Foreshores Improvement Act 1948 (NSW)
Irrigation Corporations Act 1994 (NSW)
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