Class Ruling
CR 2004/98W
Income tax: assessability of income: City of Calgary employees working in Australia under a fire fighter exchange program with an Australian fire fighting authority
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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 This Class Ruling is withdrawn and ceases to have effect after 30 June 2006. The Ruling continues to apply, in respect of the tax law ruled upon, to all persons within the specified arrangement during the term of the Ruling.
Commissioner of Taxation
22 September 2004
References
ATO references:
NO 2004/12927
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 92/20
TR 97/16
TR 98/17
TR 2001/13
Subject References:
Canada
exempt income
government service income
international tax
residency
Legislative References:
Copyright Act 1968
TAA 1953 Pt IVAAA
ITAA 1997 6-5(2)
ITAA 1953 4
ITAA 1953 Sch 3
ITAA 1953 Sch 3 Article 3(3)
ITAA 1953 Sch 3 Article 4(3)
ITAA 1953 Sch 3 Article 15(1)
ITAA 1953 Sch 3 Article 19
ITAA 1953 Sch 3A
| Date: | Version: | Change: | |
| 1 July 2004 | Original ruling | ||
| You are here | 1 July 2006 | Withdrawn |