Class Ruling
CR 2004/111W
Fringe benefits tax: redundancy contributions made by a South Australian employer to the Electrical Industry Severance Scheme
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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 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 This Ruling is withdrawn and ceases to have effect after 31 March 2006. However, the Ruling continues to apply after its withdrawal in respect of the tax laws ruled upon, to all persons within the specified class who entered into the specific arrangement during the term of the Ruling, subject to there being no change in the arrangement or in the person's involvement in the arrangement.
Commissioner of Taxation
20 October 2004
Not previously issued as a draft
References
ATO references:
NO 2004/14363
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 97/16
Subject References:
exempt benefits
fringe benefits tax
worker entitlement funds
Legislative References:
Copyright Act 1968
FBTAA 1986 58PA
FBTAA 1986 58PA(a)
FBTAA 1986 58PA(b)
FBTAA 1986 58PA(c)
FBTAA 1986 58PB
FBTAA 1986 58PB(2)
FBTAA 1986 58PB(2)(a)
FBTAA 1986 58PB(3)
FBTAA 1986 136(1)
Fringe Benefits Tax Regulations 1992 6(a)
TAA Act 1953 Pt IVAAA
Workplace Relations Act 1996
| Date: | Version: | Change: | |
| 1 April 2004 | Original ruling | ||
| You are here | 1 April 2006 | Withdrawn |