Class Ruling

CR 2004/49W

Income tax: National Entitlement Security Trust payments to members - character of payments made to members

  • 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, 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 This ruling is withdrawn and ceases to have effect after 30 June 2006.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
26 May 2004

Not previously issued as a draft

References

ATO references:
NO 2004/5764

ISSN: 1445-2014

Related Rulings/Determinations:

TD 93/17
CR 2001/1
TR 92/1
TR 97/16
TD 93/17

Subject References:
death benefits
eligible termination payment
lump sum payments for unused annual leave
lump sum payments for unused long service leave
unused sick leave

Legislative References:
TAA 1953 Pt IVAAA
TAA 1953 10-5(1) of Sch 1
TAA 1953 12-35 of Sch 1
ITAA 1936 26AC
ITAA 1936 26AD
ITAA 1936 26AD(2)
ITAA 1936 26AD(3)
ITAA 1936 26AD(3A)
ITAA 1936 26AD(4)
ITAA 1936 26AD(5)
ITAA 1936 27A(1)
ITAA 1936 27AAA
ITAA 1936 27F
ITAA 1936 101A(2)
ITAA 1936 159S
ITAA 1936 159SA(1)
Copyright Act 1968

CR 2004/49W history
  Date: Version: Change:
  1 June 2002 Original ruling  
You are here 1 July 2006 Withdrawn  

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