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Class Ruling

CR 2004/107W

Income tax: eligible termination payment: State Rail Authority of NSW and Rail Infrastructure Corporation - transfer of employment

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document has changed over time. View its history.

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, 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. This Ruling is withdrawn and ceases to have effect after 31 December 2005. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the 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 withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
29 September 2004

References

ATO references:
NO 2004/13542

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
CR 2002/1
TR 92/1
TR 92/20
TR 97/16
TR 2003/13

Subject References:
eligible termination payments
employment termination

Legislative References:
ITAA 1936 26AC
ITAA 1936 26AD
ITAA 1936 27A(1)
ITAA 1936 27B
ITAA 1936 27C
ITAA 1936 27H

Case References:
Le Grand v. Federal Commissioner of Taxation
[2002] 124 FCR 53
2002 ATC 4907
51 ATR 139


McIntosh v. Federal Commissioner of Taxation
(1979) 45 FLR 279
79 ATC 4325
10 ATR 13

Reseck v. Federal Commissioner of Taxation
(1975) 133 CLR 45
75 ATC 4213
5 ATR 538

CR 2004/107W history
  Date: Version: Change:
  6 June 2004 Original ruling  
You are here 1 January 2006 Withdrawn  

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