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Class Ruling

CR 2003/82W

Income tax: Employee Share Scheme: Exempt Conditions: disposal of shares held under Jupiters Limited Exempt Employee Share Plan within three years of acquisition

  • 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 This Ruling is withdrawn and ceases to have effect after 30 June 2005. The Ruling continues to apply, in respect of the tax laws 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
24 September 2003

Not previously issued in draft form.

References

ATO references:
NO 2003/12403

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 97/16
TR 92/20

Subject References:
employee share scheme

Legislative References:
ITAA 1936 139B
ITAA 1936 139B(2)
ITAA 1936 139BA
ITAA 1936 139CC
ITAA 1936 139CC(2)
ITAA 1936 139CD
ITAA 1936 139CE
ITAA 1936 139CE(2)
ITAA 1936 139CE(3)
ITAA 1936 139CE(4)
ITAA 1936 139E
ITAA 1936 139E(1)
ITAA 1936 139E(2)
ITAA 1936 139FA
ITAA 1936 139FAA
ITAA 1936 139FF
ITAA 1936 139GF
ITAA 1936 139GF(2)
ITAA 1997 130-80
ITAA 1997 130-80(2)
Copyright Act 1968
TAA 1953 Part IVAAA

CR 2003/82W history
  Date: Version: Change:
  1 July 2003 Original ruling  
You are here 1 July 2005 Withdrawn  

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