Class Ruling
CR 2002/19W
Income tax: assessable income: football umpires: Tasmanian Football League Umpires Association (TFLUA) receipts
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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 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. This Ruling is withdrawn and ceases to have effect after 31 December 2003. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who enter into 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. Arrangement
Commissioner of Taxation
10 April 2002
Footnotes
1 The TFLUA requested a Class Ruling setting out the tax consequences for the class of umpires identified. Ordinarily, the tax consequences would need to be considered on a taxpayer by taxpayer basis. However, the varying circumstances are considered sufficiently confined to enable a Class Ruling to be issued to the class of persons identified.
Not previously released in draft form
References
ATO references:
NO 2002/004016
Related Rulings/Determinations:
TR 92/1
TR 92/20
TR 97/16
CR 2001/1
Subject References:
allowances
assessable income
hobby v business
motor vehicle allowances
sport
sporting organisations
sports people
travel allowances
Legislative References:
FBTAA 1986 20
FBTAA 1986 22
ITAA 1936 26(e)
ITAA 1936 26(eaa)
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-10
ITAA 1997 8-1
Copyright Act 1968
| Date: | Version: | Change: | |
| 1 January 2001 | Original ruling | ||
| You are here | 1 January 2004 | Withdrawn |