Class Ruling
CR 2004/40W
Income tax: deductibility of employer contributions to the National Entitlement Security Trust
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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, 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 This Ruling is withdrawn and ceases to have effect after 30 June 2009. However, the Ruling continues to apply after its withdrawal in respect of the tax laws ruled upon, to all persons within the specified class who entered into the specific arrangement during the term of the Ruling, subject to there being no change in the arrangement or in the person's involvement in the arrangement.
Commissioner of Taxation
21 April 2004
Not previously issued as a draft.
References
ATO references:
NO 2004/4643
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 97/16
TR 1999/5
Legislative References:
Copyright Act 1968
FBTAA 1986 58PB(4)(c)
TAA 1953 Part IVAAA
ITAA 1997 8-1
ITAA 1997 26-10
Case References:
G.P. International Pipecoaters Pty Ltd v. Federal Commissioner of Taxation
(1990) ATC 4,413
(1990) 21 ATR 1
Nilsen Development Laboratories Pty Ltd v. Federal Commissioner of Taxation
(1979) 79 ATC 4520
(1979) 10 ATR 255
Sun Newspapers Ltd. v. Federal Commissioner of Taxation
(1938) 61 CLR 337
Walstern v. Federal Commissioner of Taxation
[2003] FCA 1428
| Date: | Version: | Change: | |
| 1 June 2002 | Original ruling | ||
| 1 July 2005 | Consolidated ruling | Addendum | |
| You are here | 1 July 2009 | Withdrawn |