Class Ruling

CR 2005/9W

Income tax: research and development: membership funding for the Australian Coal Association Research Program

  • 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, 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 This Ruling is withdrawn and ceases to have effect after 30 June 2010. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into and carried out the specified arrangement during the term of the Ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, for arrangements entered into prior to withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
9 March 2005

Footnotes

[1]
1 The class of persons to whom this Ruling applies only includes eligible companies who register in relation to specific research and development activities, in accordance with subsection 73B(10) of the ITAA 1936.

[2]
2 FC of T v. Robinson (1992) 92 ATC 4424; (1992) 23 ATR 364.

[3]
3 Cuthbertson and Richards Sawmills Pty Ltd v. Thomas (1999) 93 FCR 141.

[4]
4 This can be control by a group as a whole, see paragraph 20, IT 2451.

Not previously issued as a draft

References

ATO references:
NO 2005/3156

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 97/16
IT 2442
IT 2451

Subject References:
contracted Expenditure
on own Behalf
research and development expenditure

Legislative References:
Copyright Act 1968
International Tax Agreements Act 1953 Sch 2
Industry Research and Development Act 1986 39F
TAA 1953 Pt IVAAA
ITAA 1936 26AAB
ITAA 1936 73B
ITAA 1936 73B(1)
ITAA 1936 73B(3A)
ITAA 1936 73B(3B)
ITAA 1936 73B(9)
ITAA 1936 73B(10)
ITAA 1936 73B(13)

Case References:
Cuthbertson and Richards Sawmills Pty Ltd v. Thomas
(1999) 93 FCR 141


R v. Portus: Ex parte Federated Clerks Union of Australia
(1949) 79 CLR 428

FC of T v. Robinson
(1992) 92 ATC 4424
(1992) 23 ATR 364

CR 2005/9W history
  Date: Version: Change:
  1 July 2005 Original ruling  
You are here 1 July 2010 Withdrawn  

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