Class Ruling

CR 2004/81W

Income tax: assessable income: assessability of a Matched Savings Payment received under the ANZ - Brotherhood of St. Laurence pilot Saver Plus Program

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, 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 This Class Ruling is withdrawn and ceases to have effect after 30 June 2005. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified arrangement during the term of the Ruling. Thus the Ruling continues to apply to those persons, even following its withdrawal, who entered into the specified arrangement prior to withdrawal of the Ruling. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
4 August 2004

Not previously issued as a draft.

References

ATO references:
NO 2004/10408

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
CR 2002/49
IT 2674
TR 92/1
TR 92/20
TR 97/16
TR 99/17

Subject References:
assessable income
gifts to individuals

Legislative References:
Copyright Act 1968
TAA 1953 Part IVAAA
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-10
ITAA 1997 6-10(1)
ITAA 1997 6-10(2)
ITAA 1997 6-15
ITAA 1997 6-15(1)
ITAA 1936 26(e)

Case References:
Squatting Investment Co Ltd v. FC of T
(1953) 86 CLR 570
(1953) 5 AITR 496
(1953) 10 ATD 126

Scott v. FC of T
(1966) 117 CLR 514
(1966) 10 AITR 367
(1966) 14 ATD 286

Hayes v. DC of T
(1956) 96 CLR 47
(1956) 6 AITR 248
(1956) 11 ATD 68

FC of T v. Dixon
(1952) 86 CLR 540
(1952) 5 AITR 443
(1952) 10 ATD 82

A.L. Hamblin Equipment Pty Ltd v Federal Commissioner of Taxation
(1974) 130 CLR 159
74 ATC 4001
4 ATR 208

A.L. Hamblin Equipment Pty Ltd v Federal Commissioner of Taxation
(1974) 131 CLR 570
(1974) 74 ATC 4310
(1974) 5 ATR 16

Commissioner of Taxes (Victoria) v Phillips
55 CLR 144

CR 2004/81W history

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You are here	1 July 2005	Withdrawn

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