Class Ruling

CR 2007/62W

Income tax: assessable income: employees of Inco Australia Management Pty Ltd working in New Caledonia on the Goro Nickel Project process plant

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Notice of Withdrawal

Class Ruling CR 2007/62 is withdrawn with effect from today.

1.

Class Ruling CR 2007/62 sets out the Commissioner's views for Australian resident employees of Inco Australia Management Pty Ltd (Inco) who are employed on the commissioning phase of the development of the nickel process plant at the Goro Nickel Project site in New Caledonia.

2.

Class Ruling CR 2007/62 is withdrawn because the defined class of entities to which Class Ruling CR 2007/62 applies no longer exists.

Commissioner of Taxation
5 September 2012

Not previously issued as a draft

References

ATO references:
NO 1-44GF3R7

Related Rulings/Determinations:

IT 2015
IT 2441
IT 2650
TR 96/15

Subject References:
cyclical arrangement
exempt foreign income
exempt income
foreign exempt employment income
foreign income
foreign income deductions
foreign salary & wages
foreign source income
international tax
New Caledonia
overseas countries
overseas employees
overseas tax laws
residence of individuals

Legislative References:
ITAA 1936 23AG
ITAA 1936 23AG(1)
ITAA 1936 23AG(2)
ITAA 1936 23AG(3)
ITAA 1936 23AG(6)
ITAA 1936 23AG(6A)
ITAA 1936 23AG(7)
ITAA 1936 Pt III Div 2 Subdiv AA
ITAA 1936 27A(1)
ITAA 1936 Pt III Div 13A
ITAA 1997 6-5
ITAA 1997 6-5(2)
ITAA 1997 6-15(2)
ITAA 1997 11-15
TAA 1953
TAA 1953 Sch 1 357-75(1)
Copyright Act 1968