Class Ruling

CR 2014/30W

Income tax: Macmahon Holdings Limited 2009 and 2013 Executive Equity Plans

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Notice of Withdrawal

Class Ruling CR 2014/30 is withdrawn with effect from today.

1. CR 2014/30 sets out the Commissioner's view on the application of Division 83A of the Income Tax Assessment Act 1997 to certain employees of Macmahon Holdings Limited or subsidiaries in the Macmahon Group of companies who were granted Share Performance Rights under:

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the Macmahon 2009 Executive Equity Plan

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the Macmahon 2013 Executive Equity Plan

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subsequent invitations under the Macmahon 2013 Executive Equity Plan.

2. The Commissioner is satisfied that the scheme, as described in the Ruling, is no longer being implemented.

3. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who entered into the specified arrangements prior to the withdrawal of the Ruling.

Commissioner of Taxation
26 September 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft

References

ATO references:
NO 1-FSJFRPI

Related Rulings/Determinations:

TR 2006/10

Legislative References:
ITAA 1936
ITAA 1936 6(1)
ITAA 1997
ITAA 1997 Div 83A
ITAA 1997 83A-10
ITAA 1997 83A-10(1)
ITAA 1997 83A-10(2)
ITAA 1997 Subdiv 83A-B
ITAA 1997 83A-25(1)
ITAA 1997 Subdiv 83A-C
ITAA 1997 83A-105
ITAA 1997 83A-105(1)
ITAA 1997 83A-105(3)
ITAA 1997 83A-110
ITAA 1997 83A-120
ITAA 1997 83A-120(3)
ITAA 1997 83A-120(4)
ITAA 1997 83A-120(5)
ITAA 1997 83A-120(6)
ITAA 1997 83A-120(7)
ITAA 1997 Subdiv 83A-E
ITAA 1997 83A-310
ITAA 1997 83A-330
ITAA 1997 104-25(1)
ITAA 1997 104-25(3)
ITAA 1997 110-55
ITAA 1997 116-30
ITAA 1997 130-80(1)
ITAA 1997 130-80(2)
ITAA 1997 130-80(4)
TAA 1953
Copyright Act 1968