Class Ruling

CR 2004/77W

Income tax: United Utilities Public Limited Company (PLC) Performance Share Plan

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 This Ruling is withdrawn on and ceases to have effect after 15 July 2005. The Ruling continues to apply in respect of the tax law ruled upon to all persons within the specified class who enter into a 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 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
28 July 2004

Not previously released as a draft.

References

ATO references:
NO 2004/10021

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 97/16
IT 2516

Subject References:
employee share scheme
ordinary shares

Legislative References:
ITAA 1936 6(1)
ITAA 1936 13A
ITAA 1936 26AAC
ITAA 1936 26AAC(4A)
ITAA 1936 26AAC(4A)(d)(ii)
ITAA 1936 26AAC(4B)
ITAA 1936 26AAC(4C)
ITAA 1936 26AAC(4D)
ITAA 1936 26AAC(4E)
ITAA 1936 139CD
ITAA 1936 139CD(4)
ITAA 1997 995-1
Corporations Act 2001 254G(1)
Corporations Act 2001 254G(2)
Income and Corporation Taxes Act 1988 (Chapter 1) (UK) 832
Copyright Act 1968

Case References:
Norman v Norman
(1990) 19 NSWLR 314

Other References:
Australian Oxford Dictionary, 1999, Oxford University Press, Melbourne
Explanatory Memorandum to Tax Laws Amendment Bill (No. 5) 1988
Ford's Principles of Corporations Law 2003, Eleventh Edition, H.A.J. Ford, R.P. Austin and I.M. Ramsay, Butterworths

CR 2004/77W history

	Date:	Version:	Change:
	1 July 2003	Original ruling
You are here	16 July 2005	Withdrawn

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