Class Ruling

CR 2004/85W

Income tax: exempt income: contractors to the Khanong Development Group working in the Lao People's Democratic Republic (Laos)

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Notice of Withdrawal

Class Ruling CR 2004/85 is withdrawn with effect from today.

1. Class Ruling CR 2004/85 sets out the Commissioner's views of the income tax implications for Australian resident individuals contracted by Khanong Development Group (KDG) in relation to Phase 2 of a project to provide Engineering, Procurement and Construction Management services (the project) by KDG to Lang Xang Minerals Limited (LXML) in relation to the LXML Copper Processing Plant and Gold Plant Expansion in Laos.

2. Class Ruling CR 2004/85 is withdrawn because the arrangement described in it no longer exists.

Commissioner of Taxation
5 September 2012

Not previously issued as a draft.

References

ATO references:
NO 1-46LG0NN

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 97/16
IT 2015
IT 2650

Subject References:
approved overseas project
exempt income
foreign income
foreign source income
foreign tax credit
international tax
Laos
overseas countries
overseas tax laws

Legislative References:
Copyright Act 1968
TAA 1953 Pt IVAAA
ITAA 1936 6AB(2)
ITAA 1936 23AF
ITAA 1936 23AF(3)
ITAA 1936 23AF(3)(d)
ITAA 1936 23AF(6)
ITAA 1936 23AF(7)
ITAA 1936 23AF(10)
ITAA 1936 23AF(11)
ITAA 1936 23AF(17)
ITAA 1936 23AF(17A)
ITAA 1936 23AF(18)
ITAA 1936 23AG
ITAA 1936 160AF(1)
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-5(2)
ITAA 1997 6-15(2)
ITAA 1997 6-20
ITAA 1997 11-15