Class Ruling
CR 2013/6W
Income tax: Aquila Resources Limited Long Term Incentive Plan
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
Class Ruling CR 2013/6 is withdrawn with effect from today.
1. CR 2013/6 sets out the Commissioner's view on the application of Division 83A of the Income Tax Assessment Act 1997 to certain employees of Aquila Resources Limited or any of its subsidiaries who received Performance Rights and/or Share Appreciation Rights under the Aquila Resources Limited Long Term Incentive Plan.
2. The Commissioner is satisfied that the scheme, as described in the Ruling, is no longer being implemented.
3. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who entered into the specified arrangements prior to the withdrawal of the Ruling.
Commissioner of Taxation
26 September 2018
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Not previously issued as a draft
References
ATO references:
NO 1-FTGKMGD
Related Rulings/Determinations:
TR 2006/10
Legislative References:
ITAA 1936
ITAA 1936 6(1)
ITAA 1936 318
ITAA 1997
ITAA 1997 6-5
ITAA 1997 6-5(2)
ITAA 1997 Div 83A
ITAA 1997 83A-10
ITAA 1997 83A-10(1)
ITAA 1997 Subdivision 83A-B
ITAA 1997 83A-20
ITAA 1997 83A-25
ITAA 1997 83A-25(1)
ITAA 1997 83A-35
ITAA 1997 83A-35(3)
ITAA 1997 83A-35(4)
ITAA 1997 83A-35(5)
ITAA 1997 83A-35(9)
ITAA 1997 Subdivision 83A-C
ITAA 1997 83A-105
ITAA 1997 83A-105(1)
ITAA 1997 83A-105(1)(a)
ITAA 1997 83A-105(1)(b)
ITAA 1997 83A-105(1)(d)
ITAA 1997 83A-105(3)
ITAA 1997 83A-105(3)(b)
ITAA 1997 83A-110
ITAA 1997 83A-120
ITAA 1997 83A-120(1)
ITAA 1997 83A-120(2)
ITAA 1997 83A-120(3)
ITAA 1997 83A-120(4)
ITAA 1997 83A-120(5)
ITAA 1997 83A-120(6)
ITAA 1997 83A-120(7)
ITAA 1997 83A-125
ITAA 1997 83A-305
ITAA 1997 83A-310
ITAA 1997 83A-330
ITAA 1997 83A-340
ITAA 1997 104-10
ITAA 1997 104-10(4)
ITAA 1997 104-25
ITAA 1997 104-25(2)
ITAA 1997 104-25(3)
ITAA 1997 110-55
ITAA 1997 110-55(2)
ITAA 1997 112-15
ITAA 1997 112-20
ITAA 1997 Subdivision 115-A
ITAA 1997 115-25
ITAA 1997 116-20
ITAA 1997 116-20(1)
ITAA 1997 130-80
ITAA 1997 130-80(1)
ITAA 1997 130-80(2)
ITAA 1997 130-80(4)
ITAA 1997 995-1(1)
TAA 1953
Copyright Act 1968
Date: | Version: | Change: | |
23 January 2013 | Original ruling | ||
You are here | 26 September 2018 | Withdrawn |