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Class Ruling

CR 2004/37W

Income Tax: Assessability of income: Bougainville Transition Team

  • 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 This Class Ruling is withdrawn and ceases to have effect after 30 June 2004. The Ruling continues to apply, in respect of the tax law ruled upon, to all persons within 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
7 April 2004

Not previously issued as a draft.

References

ATO references:
NO 2004/004404

ISSN: 1445 2014

Related Rulings/Determinations:

CR 2001/1
TR 97/16
TR 96/15
TR 92/20
TR 92/1
IT 2650

Subject References:
exempt foreign income

Legislative References:
ITAA 1997 6-5
ITAA 1997 6-5(2)
ITAA 1997 6-10
ITAA 1997 6-15
ITAA 1997 6-15(2)
ITAA 1997 11-15
ITAA 1936 23AG
ITAA 1936 23AG(1)
ITAA 1936 23AG(2)
ITAA 1936 23AG(2)(a)
ITAA 1936 23AG(2)(b)
ITAA 1936 23AG(2)(c)
ITAA 1936 23AG(2)(d)
ITAA 1936 23AG(2)(e)
ITAA 1936 23AG(2)(f)
ITAA 1936 23AG(2)(g)
ITAA 1936 23AG(7)
ITAA 1936 Subdiv AA Div 2
ITAA 1936 27A(1)
TAA 1953 Pt IVAAA
Copyright Act 1968
International Tax Agreements Act 1953
International Tax Agreements Act 1953 4
International Tax Agreements Act 1953 Sch 29

Case References:
FC of T v. French
(1957) 98 CLR 398

Other References:
Agreement between Australia, Papua New Guinea, New Zealand, Fiji and Vanuatu concerning the Neutral Truce Monitoring Group for Bougainville

CR 2004/37W history
  Date: Version: Change:
  1 July 2003 Original ruling  
You are here 1 July 2004 Withdrawn  

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