Class Ruling
CR 2004/41W
Fringe benefits tax: redundancy contributions made by a South Australian employer to the Building Industry Redundancy Scheme Trust Fund
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
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. This Ruling is withdrawn and ceases to have effect after 31 March 2006.
Commissioner of Taxation
21 April 2004
Not previously issued as a draft.
References
ATO references:
NO 2004/4647
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 97/16
CR 2004/22
Subject References:
approved worker entitlement fund
fringe benefits tax
exempt fringe benefit
redundancy payment
Legislative References:
FBTAA 1986 58PA
FBTAA 1986 58PA(a)
FBTAA 1986 58PA(b)
FBTAA 1986 58PA(c)
FBTAA 1986 58PB
FBTAA 1986 58PB(2)
FBTAA 1986 58PB(3)
FBTAA 1986 136(1)
FBTR 1992 regulation 6(n)
Workplace Relations Act 1996 (Cth)
Copyright Act 1968
TAA 1953 Pt IVAAA
| Date: | Version: | Change: | |
| 1 April 2004 | Original ruling | ||
| You are here | 1 April 2006 | Withdrawn |