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Class Ruling

CR 2002/78W

Income Tax: WMC Limited Demerger - Option Scheme affecting employees and former employees of WMC Limited Group holding options over WMC Limited shares

  • Please note that the PDF version is the authorised version of this withdrawal notice.
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FOI status:

may be released

Preamble

The number, subject heading, and the What this Class 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. 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.

Withdrawal

1. The Ruling is withdrawn from 30 June 2003.

Commissioner of Taxation
6 November 2002

References

ATO references:
NO 2002/012270

ISSN: 1445 2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 97/16

Subject References:
Employee Share Acquisition Scheme
Demerger
Share Options
Elections
Expiry

Legislative References:
ITAA 1936 139B
ITAA 1936 139B(2)
ITAA 1936 139B(3)
ITAA 1936 139C
ITAA 1936 139CB
ITAA 1936 139CB(1)(a)
ITAA 1936 139CB(1)(b)
ITAA 1936 139CB(1)(d)
ITAA 1936 139CB(2)
ITAA 1936 139CC
ITAA 1936 139CC(3)
ITAA 1936 139CC(4)
ITAA 1936 139CD
ITAA 1936 139CD(3)
ITAA 1936 139DD
ITAA 1936 139E
ITAA 1936 139FA
ITAA 1936 139FB
ITAA 1936 139FC
ITAA 1936 139FJ
ITAA 1936 139FK
ITAA 1936 139FL
ITAA 1936 139FM
ITAA 1936 139FN
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 104-155
ITAA 1997 134-1
ITAA 1997 134(4)
ITAA 1997 112-15
ITAA 1997 116-20
ITAA 1997 130-80
ITAA 1997 130-80(2)
ITAA 1997 130-83
ITAA 1997 130-83(2)
ITAA 1997 130-83(3)
Copyright Act 1968

Case References:
Smith v FC of T
(1987) 19 ATR 274


McArdle v FC of T
19 ATR 985

FC of T v Dixon
(1952) 86 CLR 540

Case 4338
19 ATR 3496

Case V76
88 ATC 538

CR 2002/78W history
  Date: Version: Change:
  1 July 2002 Original ruling  
  4 December 2002 Consolidated ruling Addendum
You are here 30 June 2003 Withdrawn  

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