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Class Ruling

CR 2003/53W

Income tax: Saint Gobain Group Savings Plan for Australian Employees

  • 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 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 This Class Ruling is withdrawn and ceases to have effect on and after 1 July 2003. The Ruling continues to apply, in respect of the tax law(s) ruled upon, even following its withdrawal, for arrangements entered into prior to the withdrawal of the Ruling. This is subject to there being no material change in the arrangement or in the class of persons involved in the arrangement.

Commissioner of Taxation
23 July 2003

Not previously issued in draft form.

References

ATO references:
NO 2002/003596

ISSN: 1445 2014

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/16
TD 2000/32
CR 2001/1

Subject References:
acquisition of share or right
capital gains tax
CGT event A1
CGT event C2
cost base
chose-in-action
derivation of income
discount capital gains
dividends
employee savings plan
employee share schemes
exempt income
external property fringe benefit
Fonds Commun De Placement D'Enterprise
fringe benefit
fringe benefits tax
reduced cost base
reinvested income

Legislative References:
Copyright Act 1968
TAA 1953 Part IVAAA
ITAA 1936 6
ITAA 1936 Div 13A
ITAA 1936 Div 13A Part III
ITAA 1936 23L
ITAA 1936 26(e)
ITAA 1936 139G
ITAA 1936 139G(a)
ITAA 1936 139G(b)
ITAA 1936 139G(c)
ITAA 1936 139G(d)
ITAA 1936 139G(e)
ITAA 1997 6-5
ITAA 1997 6-5(4)
ITAA 1997 6-10(3)
ITAA 1997 Part 3-1
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 Div 110
ITAA 1997 110-25
ITAA 1997 112-20(1)
ITAA 1997 Div 115
ITAA 1997 116-20(1)
FBTAA 1986 43
FBTAA 1986 136(1)

Case References:
IRC v. Blott [1920]
1 KB 114


Clarke v. FC of TT (1992)
23 ATR 102
92 ATC 4136

Constable v. FC of T (1952)
86 CLR 402

FC of T v. Everett (1980)
143 CLR 440
10 ATR 608
80 ATC 4076

Gibb v. FC of T (1966)
118 CLR 628

Read v. Commonwealth of Australia (1987)
167 CLR 57

CR 2003/53W history
  Date: Version: Change:
  1 July 2000 Original ruling  
You are here 1 July 2003 Withdrawn  

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