Income tax: Demerger of Australian Co-Operative Foods Limited

This Ruling is withdrawn and ceases to have effect for income years after 30 June 2005 or substituted accounting periods. The Ruling continues to apply, in respect of the tax laws ruled upon to all persons within the specified class who enter into a specified arrangement during the term of the Ruling. Thus the Ruling continues to apply to those persons, even following its withdrawal, for arrangements entered into prior to the withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.