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Class Ruling

CR 2001/82W

Income Tax: Employee Share Scheme: Executive Option and Performance Right Plan Pacifica Group Ltd

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

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 This Ruling is withdrawn and ceases to have effect after the last day on which participating executive employees can have their returns of income lodged for the year of income ended 30 June 2003. The Ruling continues to apply, in respect of the tax laws ruled upon to all persons within the specified class who enter into a 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 the 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
19 December 2001

Not previously released in draft form

References

ATO references:
NO T2001/019302

ISSN 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 97/16
TR92/20

Subject References:
Employee Share Scheme and Options
Election
No Election
Capital Gains Tax
Cost Base
Options not Exercised
Options Exercised

Legislative References:
ITAA 1936 139B
ITAA 1936 139B(2)
ITAA 1936 139B(3)
ITAA 1936 139CB
ITAA 1936 139CB(1)
ITAA 1936 139CB(1)(a)
ITAA 1936 139CB(1)(b)
ITAA 1936 139CB(1)(c)
ITAA 1936 139CB(1)(d)
ITAA 1936 139CC
ITAA 1936 139CC(2)
ITAA 1936 139CC(3)
ITAA 1936 139CD
ITAA 1936 139DD
ITAA 1936 139DD(1)
ITAA 1936 139DD(4)
ITAA 1936 139E
ITAA 1936 139E(1)
ITAA 1936 139E(2)
ITAA 1936 139F
ITAA 1936 139FA
ITAA 1936 139FA(1)
ITAA 1936 139FA(1)(a)
ITAA 1936 139FB
ITAA 1936 139FC
ITAA 1936 139FC(1)(a)
ITAA 1936 139FC(1)(b)
ITAA 1936 139FE
ITAA 1936 139FE
ITAA 1936 139FJ
ITAA 1936 139FL(2)
ITAA 1936 139FK
ITAA 1936 139FM
ITAA 1936 139FN
ITAA 1997 104-10
ITAA 1997 115-5
ITAA 1997 115-10
ITAA 1997 115-15
ITAA 1997 115-20
ITAA 1997 115-25
ITAA 1997 115-40
ITAA 1997 130-80
ITAA 1997 130-80(2)
ITAA 1997 130-83
ITAA 1997 130-83(2)
ITAA 1997 130-83(3)
ITAA 1997 134-1

CR 2001/82W history
  Date: Version: Change:
  1 July 2000 Original ruling  
You are here 1 July 2003 Withdrawn  

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