Class Ruling
CR 2002/78W
Income Tax: WMC Limited Demerger - Option Scheme affecting employees and former employees of WMC Limited Group holding options over WMC Limited shares
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedPreamble
| 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. The Ruling is withdrawn from 30 June 2003.
Commissioner of Taxation
6 November 2002
References
ATO references:
NO 2002/012270
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 92/20
TR 97/16
Subject References:
Employee Share Acquisition Scheme
Demerger
Share Options
Elections
Expiry
Legislative References:
ITAA 1936 139B
ITAA 1936 139B(2)
ITAA 1936 139B(3)
ITAA 1936 139C
ITAA 1936 139CB
ITAA 1936 139CB(1)(a)
ITAA 1936 139CB(1)(b)
ITAA 1936 139CB(1)(d)
ITAA 1936 139CB(2)
ITAA 1936 139CC
ITAA 1936 139CC(3)
ITAA 1936 139CC(4)
ITAA 1936 139CD
ITAA 1936 139CD(3)
ITAA 1936 139DD
ITAA 1936 139E
ITAA 1936 139FA
ITAA 1936 139FB
ITAA 1936 139FC
ITAA 1936 139FJ
ITAA 1936 139FK
ITAA 1936 139FL
ITAA 1936 139FM
ITAA 1936 139FN
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 104-155
ITAA 1997 134-1
ITAA 1997 134(4)
ITAA 1997 112-15
ITAA 1997 116-20
ITAA 1997 130-80
ITAA 1997 130-80(2)
ITAA 1997 130-83
ITAA 1997 130-83(2)
ITAA 1997 130-83(3)
Copyright Act 1968
Case References:
Smith v FC of T
(1987) 19 ATR 274
McArdle v FC of T
19 ATR 985
FC of T v Dixon
(1952) 86 CLR 540
Case 4338
19 ATR 3496
Case V76
88 ATC 538
| Date: | Version: | Change: | |
| 1 July 2002 | Original ruling | ||
| 4 December 2002 | Consolidated ruling | Addendum | |
| You are here | 30 June 2003 | Withdrawn |