Income tax: redemption of Preferred Exchangeable Resettable Listed Shares (PERLS) - Commonwealth Bank of Australia

This Ruling is withdrawn and ceases to have effect after 30 June 2006. However, the Ruling continues to apply after its withdrawal in respect of the tax laws ruled upon, to all persons within the specified class who entered into the specified scheme during the term of the Ruling, subject to there being no change in the scheme or in the person's involvement in the scheme.