• Legal database
Legal database

Class Ruling

CR 2004/90W

Income tax: employer reimbursement of interest incurred by employees of Macquarie Bank Limited or its subsidiaries on borrowings used to acquire notes relating to a Land Transport Facilities Borrowing Agreement

  • 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 This Class Ruling is withdrawn and ceases to have effect after 30 June 2009. The Ruling continues to apply, in respect of the tax law(s) 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.

Commissioner of Taxation
25 August 2004

References

ATO references:
NO 2004/12033

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 95/33
TR 97/16
TD 1999/33

Subject References:
arrangement
class of persons
interest
reimbursement
fringe benefits

Legislative References:
ITAA 1936 23L(1)
ITAA 1936 26(eaa)
ITAA 1936 51AH
ITAA 1936 Pt IVA
ITAA 1997 8-1
ITAA 1997 8-1(2)(d)
ITAA 1997 Div 396
FBTAA 1986 24(1)(e)
FBTAA 1986 136(1)
FBTAA 1986 136(1)(f)
FBTAA 1986 136(1)(g)
FBTAA 1986 136(1)(h)
FBTAA 1986 136(1)(i)
FBTAA 1986 136(1)(j)
FBTAA 1986 136(1)(k)
FBTAA 1986 136(1)(l)
FBTAA 1986 136(1)(m)
FBTAA 1986 136(1)(n)
FBTAA 1986 136(1)(o)
FBTAA 1986 136(1)(p)
FBTAA 1986 136(1)(q)
FBTAA 1986 136(1)(r)
TAA 1953 Pt IVAAA
Copyright Act 1968

CR 2004/90W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2009 Withdrawn  

Back to top