Class Ruling
CR 2002/3W
Income tax: Approved Early Retirement Scheme - SunWater
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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| What this Class Ruling is about | |
| Date of effect | |
| Withdrawal | |
| Arrangement | |
| Ruling | |
| Explanations | |
| Detailed contents list |
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 This Ruling is withdrawn and ceases to have effect after 21 June 2002. The Ruling continues to apply, in respect of the tax law(s) relied upon, to all persons within the specified class who enter into 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 withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the person's involvement in the arrangement.
Commissioner of Taxation
23 January 2002
References
ATO references:
NO 2002/000775
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 92/20
TR 97/16
TR 94/12
Subject References:
approved early retirement scheme payments
eligible termination payments
eligible termination payments components
Legislative References:
ITAA 1936 27A(1)
ITAA 1936 27E
ITAA 1936 27E(1)
ITAA 1936 27E(1)(a)
ITAA 1936 27E(1)(b)
ITAA 1936 27E(1)(c)
ITAA 1936 27E(1)(a)(i)
ITAA 1936 27E(1)(a)(ii)
ITAA 1936 27E(1)(a)(iii)
ITAA 1936 27E(1)(a)(iv)
ITAA 1936 27E(1)(a)(v)
ITAA 1936 27E(1)(b)(i)
ITAA 1936 27E(1)(b)(ii)
ITAA 1936 27E(1)(b)(iii)
ITAA 1936 27E(1)(b)(iv)
ITAA 1936 27E(1)(b)(v)
ITAA 1936 27E(1)(b)(vi)
ITAA 1936 27E(2)
ITAA 1936 27E(4)
ITAA 1936 27E(5)
| Date: | Version: | Change: | |
| 14 January 2002 | Original ruling | ||
| 29 May 2002 | Consolidated ruling | Addendum | |
| You are here | 22 June 2002 | Withdrawn |
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