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Class Ruling

CR 2002/53W

Income tax: Johnson & Johnson Pty Ltd - Deferred Share Plan

  • 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, 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.

Date of effect / Withdrawal

1. This Ruling applies from the 2001/2002 year of income. However, the Ruling does not apply to taxpayers to the extent that it conflicts with the terms of settlement of a dispute agreed to before the date of issue of the Ruling (see paragraphs 21 to 22 of Taxation Ruling TR 92/20). Furthermore, the Ruling only applies to the extent that:

•
it is not later withdrawn by notice in the Gazette; or
•
it is not taken to be withdrawn by an inconsistent later public ruling; or
•
the relevant tax laws are not amended.

Commissioner of Taxation
21 August 2002

Not previously released in draft form.

References

ATO references:
NO T2002/011618

ISSN: 1445 2014

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/6
CR 2001/1

Subject References:
Employee Share Scheme

Legislative References:
TAA 1953 Pt IVAAA
ITAA 1936 139B
ITAA 1936 139B(2)
ITAA 1936 139B(3)
ITAA 1936 139CA
ITAA 1936 139CA(2)
ITAA 1936 139CC
ITAA 1936 139CC(2)
ITAA 1936 139CC(3)
ITAA 1936 139CC(4)
ITAA 1936 139CD
ITAA 1936 139CD(5)(b)
ITAA 1936 139E
ITAA 1936 139E(3)
ITAA 1936 139FA
ITAA 1936 139FB
ITAA 1997 Pt 3-3
ITAA 1997 6-5
ITAA 1997 104-75
ITAA 1997 109-5
ITAA 1997 130-80
ITAA 1997 130-83
ITAA 1997 130-83(2)
ITAA 1997 130-83(3)
Copyright Act 1968

CR 2002/53W history
  Date: Version: Change:
  1 July 2001 Original ruling  
You are here 1 July 2002 Withdrawn  

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