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Class Ruling

CR 2004/29W

Income tax: AMP Limited Demerger - AMP Employee and Executive 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 This Ruling is withdrawn on and ceases to have effect after 30 June 2004 . The Ruling continues to apply in respect of the tax law(s) ruled upon to all persons within the specified class who enter into a 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
24 March 2004

Not previously issued as a draft.

References

ATO references:
NO 2004/3862

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
CR 2003/107
TR 92/1
TR 92/20
TR 95/3
TR 97/16

Subject References:
employee share scheme
options
election
no election
capital gains tax
cost base
demerger

Legislative References:
ITAA 1936 139B
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 139CD
ITAA 1936 139E
ITAA 1936 139FC
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
ITAA 1997 116-20(2)
ITAA 1997 Div 125
ITAA 1997 125-55
ITAA 1997 125-65
ITAA 1997 125-65(3)
ITAA 1997 130-80
ITAA 1997 130-80(2)
Copyright Act 1968
TAA 1953 Part IVAAA

Case References:
Tallerman & Co. Pty Ltd v. Nathan's Merchandise (Vic) Pty Ltd
(1957) 98 CLR 93

CR 2004/29W history
  Date: Version: Change:
  1 July 2003 Original ruling  
You are here 1 July 2004 Withdrawn  

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