Class Ruling
CR 2006/13W
Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No. 2) 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
This Ruling provides you with the following level of protection:
This publication (excluding appendices) is a public ruling for the purposes of the Taxation Administration Act 1953. A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must apply the law to you in the way set out in the ruling (or in a way that is more favourable for you if we are satisfied that the ruling is incorrect and disadvantages you, and we are not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any under-paid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you. |
Withdrawal
1. This Ruling is withdrawn and ceases to have effect after 31 March 2011. However, the Ruling continues to apply after its withdrawal in respect of the taxation provisions ruled upon, to all entities within the specified class who entered into the specific scheme during the term of the Ruling, subject to there being no change in the scheme or in the entities' involvement in the scheme.
Not previously issued as a draft
References
ATO references:
NO 2006/3379
Related Rulings/Determinations:
CR 2001/1
CR 2004/21
CR 2004/22
CR 2004/27
CR 2004/28
CR 2004/41
CR 2004/111
CR 2005/116
TR 92/1
TR 92/20
TR 97/16
Subject References:
assessable recoupments
deductions and expenses
exempt benefits
fringe benefits tax
income
worker entitlement funds
Legislative References:
TAA 1953
ITAA 1997 6-5
ITAA 1997 8-1
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(2)(a)
FBTAA 1986 58PB(3)
FBTAA 1986 58PB(4)(c)
FBTAA 1986 136(1)
Copyright Act 1968
Case References:
GP International Pipecoaters Pty Ltd v. Federal Commissioner of taxation
(1990) 90 ATC 4413
(1990) 21 ATR 1
Sun Newspapers Ltd v. FC of T
(1938) 61 CLR 337
Walstern Pty Ltd v. Federal Commissioner of Taxation
[2003] FCA 1428
2003 ATC 5076
(2003) 54 ATR 423
| Date: | Version: | Change: | |
| 1 April 2006 | Original ruling | ||
| You are here | 1 April 2011 | Withdrawn |