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Class Ruling

CR 2004/120W

Income tax: Microsoft Corporation employee option plans

  • 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 This Ruling is withdrawn and ceases to have effect after 30 June 2005.

Commissioner of Taxation
10 November 2004

Not previously issued as a draft

References

ATO references:
NO 2004/15293

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 95/3
TR 97/16

Subject References:
amendment
capital gains tax
cost base
election
employee option scheme
no election
option contract
options
rights
variation

Legislative References:
ITAA 1936 26(e)
ITAA 1936 Pt III Div 13A
ITAA 1936 139B(2)
ITAA 1936 139B(3)
ITAA 1936 139CB
ITAA 1936 139CB(1)
ITAA 1936 139CB(1)(a)
ITAA 1936 139CC
ITAA 1936 139CC(2)
ITAA 1936 139CC(3)
ITAA 1936 139CC(4)
ITAA 1936 139DE(a)
ITAA 1936 139E
ITAA 1936 139FA
ITAA 1936 139FAA
ITAA 1936 139FB
ITAA 1936 139FC
ITAA 1936 139FD
ITAA 1936 139FE
ITAA 1936 139FF
ITAA 1936 Pt IVA
ITAA 1936 177C
ITAA 1936 177D
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 104-25(1)
ITAA 1997 104-155
ITAA 1997 104-155(1)
ITAA 1997 116-20(2)
ITAA 1997 130-80(2)
FBTAA 1986 136(1)
Copyright Act 1968
TAA 1953 Pt IVAAA

Case References:
Federal Commissioner of Taxation v. Sara Lee Household & Body Care (Australia) Pty Limited
[2000] HCA 35
(2000) 201 CLR 520
44 ATR 370
2000 ATC 4378


Tallerman & Co Pty Limited v. Nathan's Merchandise (Vic) Pty Limited
(1957) 98 CLR 93

Other References:
Salmond and Williams on Contracts, 2nd edition (1945)

CR 2004/120W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2005 Withdrawn  

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