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Class Ruling

CR 2005/109W

Income tax: treatment of payments under the Great Barrier Reef Marine Park Structural Adjustment Package 2004:
• Employee Assistance

  • 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 This Ruling is withdrawn from 1 July 2006.

Commissioner of Taxation
7 December 2005

References

ATO references:
NO 2005/17136

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 94/12
TR 97/16
TR 2003/13

Subject References:
ordinary income
bounties and subsidies
capital gains tax

Legislative References:
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-25(1)
ITAA 1997 6-25(2)
ITAA 1997 15-10
ITAA 1997 Pt 3-1
ITAA 1997 104-25
ITAA 1997 Div 110
ITAA 1997 110-45(1B)
ITAA 1997 Div 112
ITAA 1997 118-20
ITAA 1997 118-22
ITAA 1997 Div 152
ITAA 1997 Pt 3-3
ITAA 1936 27A
ITAA 1936 27A(1)
ITAA 1936 27B
ITAA 1936 27CB
ITAA 1936 27F
ITAA 1936 27F(1)
ITAA 1936 27F(1)(a)
ITAA 1936 27F(1)(aa)
ITAA 1936 27F(1)(b)
ITAA 1936 27F(1)(b)(i)
ITAA 1936 27F(1)(b)(ii)
ITAA 1936 27F(1)(c)
ITAA 1936 27F(1)(d)
ITAA 1936 140M
ITAA 1936 140M(1)
TAA 1953 Pt IVAAA
Copyright Act 1968

Case References:
Allied Mills Industries Pty Ltd v. Commissioner of Taxation
(1988) 20 FCR 288
(1988) 20 ATR 457
89 ATC 4365


Dickenson v. Federal Commissioner of Taxation
(1958) 98 CLR 460

FCT v. Dixon
(1952) 86 CLR 540
(1952) 10 ATD 82

Federal Coke Company Pty Ltd v. Federal Commissioner of Taxation
(1977) 7 ATR 176
77 ATC 4035

Federal Commissioner of Taxation v. Rowe
(1997) 187 CLR 266
97 ATC 4317
(1997) 35 ATR 432

First Provincial Building Society Ltd v. Federal Commissioner of Taxation
(1995) 56 FCR 320
95 ATC 4145
(1995) 30 ATR 207

G P International Pipecoaters Pty Ltd v. Federal Commissioner of Taxation
(1990) 170 CLR 124
90 ATC 4413
(1990) 21 ATR 1

Hayes v. Federal Commissioner of Taxation
(1956) 96 CLR 47

McIntosh v. Federal Commissioner of Taxation
(1979) 25 ALR 557
10 ATR 13
45 FLR 279
79 ATC 4325

Placer Development Ltd v. Commonwealth of Australia
(1969) 121 CLR 353

Reckitt & Colman Pty Ltd v. Federal Commissioner of Taxation
(1974) 4 ATR 501
74 ATC 4185

Reseck v. Federal Commissioner of Taxation
(1975) 133 CLR 45
6 ALR 642
49 ALJR 370
5 ATR 538
75 ATC 4213

R v. The Industrial Commission of South Australia; ex parte Adelaide Milk Supply Co-operative Ltd & Ors
(1977) 44 SAIR 1202 at 1205
(1977) 16 SASR 6

Scott v. Federal Commissioner of Taxation
(1966) 117 CLR 514

Short v. F W Hercus Pty Ltd
(1993) 40 FCR 511
(1993) 46 IR 128
(1993) 35 AILR 151

The Squatting Investment Co. Ltd. v. Federal Commissioner of Taxation
(1953) 86 CLR 570

Other References:
Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW

CR 2005/109W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2006 Withdrawn  

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