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Class Ruling

CR 2005/79W

Income tax: capital gains: statutory licence rollover: water rights under the Water Management Act 2000 (NSW)

Attention This document has changed over time. View its history.

FOI status: may be released


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.


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


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:
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)

CR 2005/79W history   Top  
   Date   Version   Change 
    1 July 2004   Original ruling   
 You are here ®   1 July 2005   Withdrawn   


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