Class Ruling
CR 2003/65W
Income tax: Overseas travel expenses - employees of National Capital Authority
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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 This Ruling is withdrawn and ceases to have effect after 30 June 2004. 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
6 August 2003
Not previously issued in draft form.
References
ATO references:
NO 2003/009778
Related Rulings/Determinations:
TR 92/1
TR 92/20
TR 97/16
TR 98/9
CR 2001/1
Subject References:
Overseas travel expenses
Work expenses
Deductions
Substantiation
Private and domestic expenses
Accompanying relatives
Legislative References:
TAA 1953 Part IVAAA
ITAA 1997 8-1
ITAA 1997 900-10
ITAA 1997 900-20
ITAA 1997 900-30
ITAA 1997 900-125
ITAA 1997 900-145
ITAA 1997 900-150
Copyright Act 1968
Case References:
Ronpibon Tin NL v. FC of T
(1949) 78 CLR 47
(1949) 8 ATD 431
Case T78
86 ATC 1094
Case P55 / Case 117
82 ATC 253
25 CTBR (NS) 824
| Date: | Version: | Change: | |
| 1 July 2003 | Original ruling | ||
| You are here | 1 July 2004 | Withdrawn |