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Class Ruling

CR 2004/96W

Income tax: Lend Lease Corporation Limited: Employee Share Scheme: Cessation Time

  • 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 This Ruling is withdrawn and ceases to have effect after 30 June 2006. The Ruling continues to apply, in respect of the tax laws ruled upon to all persons within the specified class whether or not they enter into the specified arrangement during the term of the Ruling. Thus the Ruling continues to apply to persons, even following its withdrawal, for an arrangement 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
8 September 2004

References

ATO references:
NO 2004/12514

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 97/16

Subject References:
cessation time
discount
election
employee share scheme
no election

Legislative References:
ITAA 1936 139B
ITAA 1936 139B(1)
ITAA 1936 139B(3)
ITAA 1936 139CA
ITAA 1936 139CA(2)
ITAA 1936 139CA(2)(a)
ITAA 1936 139CA(2)(b)
ITAA 1936 139CA(2)(b)(i)
ITAA 1936 139CA(2)(b)(ii)
ITAA 1936 139CA(2)(c)
ITAA 1936 139CA(2)(d)
ITAA 1936 139CC
ITAA 1936 139CC(3)
ITAA 1936 139CC(4)
ITAA 1936 139CD
ITAA 1936 139E
Copyright Act 1968
TAA 1953 Pt IVAAA

CR 2004/96W history
  Date: Version: Change:
  1 July 2004 Original ruling  
  21 September 2005 Consolidated ruling Addendum
You are here 1 July 2006 Withdrawn  

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