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Class Ruling

CR 2005/116W

Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust

  • 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 This Ruling is withdrawn and ceases to have effect after 30 June 2006. However, the Ruling continues to apply after its withdrawal in respect of the tax laws ruled upon, to all persons within the specified class who entered into the specific arrangement during the term of the Ruling, subject to there being no change in the arrangement or in the person's involvement in the arrangement.

Commissioner of Taxation
21 December 2005

References

ATO references:
NO 2005-18087

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 94/12
TR 97/16
TR 2003/13

Subject References:
income
assessable recoupments
deductions and expenses
eligible termination payments

Legislative References:
TAA 1953 Pt IVAAA
ITAA 1936 26(d)
ITAA 1936 27A
ITAA 1936 27A(1)
ITAA 1936 27B
ITAA 1936 27C
ITAA 1936 27F
ITAA 1936 27F(1)
ITAA 1936 27F(1)(a)
ITAA 1936 27F(1)(aa)
ITAA 1936 27F(1)(b)
ITAA 1936 27F(1)(c)
ITAA 1936 27F(1)(d)
ITAA 1997 6-5
ITAA 1997 8-1
FBTAA 1986 58PB(4)(c)
Copyright Act 1968

Case References:
AAT Case 4287
(1988) 19 ATR 3443


Case V67
88 ATC 505

GP International Pipecoaters Pty Ltd v. Federal Commissioner of Taxation
(1990) ATC 4413
(1990) 21 ATR 1

McIntosh v. Commissioner of Taxation
(1979) 25 ALR 557
10 ATR 13
45 FLR 279
79 ATC 4325

R v. The Industrial Commission of South Australia; ex parte Adelaide Milk Supply Co-operative Ltd & Ors
(1977) 44 SAIR 1202
(1977) 16 SASR 6

Reseck v. Federal Commissioner of Taxation
(1975) 49 ALJR 370
(1975) 6 ALR 642
(1975) 5ATR 538
(1975) 75 ATC 4213
(1975) 133 CLR 45

Short v. F W Hercus Pty Ltd
(1993) 40 FCR 511
(1993) 46 IR 128
(1993) 35 AILR 151

Sun Newspapers Ltd v. FC of T
(1938) 61 CLR 337

Walstern Pty Ltd v. Federal Commissioner of Taxation
[2003] FCA 1428
2003 ATC 5076
(2003) 54 ATR 423

Other References:
Explanatory Memorandum to the Income Tax Assessment Amendment Bill (No. 3) 1984

CR 2005/116W history
  Date: Version: Change:
  1 January 2000 Original ruling  
You are here 1 July 2006 Withdrawn  

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