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Class Ruling

CR 2004/102W

Income tax: employee share scheme - Allocation Share Plan: NRMA Insurance Group Limited

  • 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 This Ruling is withdrawn and ceases to have effect from 1 July 2001. The Ruling continues to apply, in respect of the tax laws ruled upon to all persons within the specified class who entered 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 the 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
22 September 2004

References

ATO references:
NO 2004/13190

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 97/16
TD 97/23

Subject References:
absolute entitlement
acquisition of shares
capital gains tax
CGT cost base
CGT discount
CGT event
CGT event A1
CGT event C2
CGT event E1
CGT event E2
CGT event E5
cost base
dismissal of employees
disposal of shares
employee related issues
employee share ownership
employee share schemes & options
employees
employer/employee relationship issues
forfeiture of rights & entitlements
franked dividends
franking rebates
imputation credits
imputation system
income
resignation of employees
share discounts on employee share schemes
shareholders
shares
trust distributions
trustees
trusts

Legislative References:
Copyright Act 1968
TAA 1953 Pt IVAAA
ITAA 1936 Pt III Div 6
ITAA 1936 97
ITAA 1936 100
ITAA 1936 Pt III Div 13A
ITAA 1936 Pt III Div 13A Subdiv B
ITAA 1936 139B
ITAA 1936 139B(2)
ITAA 1936 139B(3)
ITAA 1936 139BA
ITAA 1936 Pt III Div 13A Subdiv C
ITAA 1936 139C
ITAA 1936 139C(1)
ITAA 1936 139C(3)
ITAA 1936 139CA
ITAA 1936 139CA(2)
ITAA 1936 139CA(2)(d)
ITAA 1936 139CA(3)
ITAA 1936 139CC
ITAA 1936 139CC(2)
ITAA 1936 139CC(3)
ITAA 1936 139CC(4)
ITAA 1936 139CD
ITAA 1936 139CE
ITAA 1936 139E
ITAA 1936 139FA
ITAA 1936 139FA(1)(a)
ITAA 1936 139FA(1)(b)(i)
ITAA 1936 139FA(1)(b)(ii)
ITAA 1936 139FB(1)
ITAA 1936 139G
ITAA 1936 139GB(1)
ITAA 1936 Pt IIIAA
ITAA 1936 Pt IIIAA Div 1A
ITAA 1936 160AQT
ITAA 1936 160AQW
ITAA 1936 160AQX
ITAA 1997 104-10
ITAA 1997 104-10(4)
ITAA 1997 104-25
ITAA 1997 104-25(3)
ITAA 1997 Div 109
ITAA 1997 109-5
ITAA 1997 109-5(2)
ITAA 1997 109-55
ITAA 1997 Div 115
ITAA 1997 115-5
ITAA 1997 115-10
ITAA 1997 115-15
ITAA 1997 115-20
ITAA 1997 115-25
ITAA 1997 115-30(1)
ITAA 1997 115-100(a)
ITAA 1997 Div 116
ITAA 1997 116-30
ITAA 1997 Subdiv 130-D
ITAA 1997 130-80
ITAA 1997 130-80(3)
ITAA 1997 130-83
ITAA 1997 130-83(1)
ITAA 1997 130-83(2)
ITAA 1997 130-83(3)
ITAA 1997 Pt 3-6
ITAA 1997 207-40(2)
ITAA 1997 207-45(1)
ITAA 1997 207-50

CR 2004/102W history
  Date: Version: Change:
  1 July 2000 Original ruling  
You are here 1 July 2001 Withdrawn  

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