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Class Ruling

CR 2005/17W

Income tax: assessable income: Worker Assistance Program to assist recipients to commence a business - Western Australian Timber Industry Assistance Program

  • 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 This Ruling is withdrawn from 30 June 2008.

Commissioner of Taxation
6 April 2005

Not previously issued as a draft

References

ATO references:
NO 2005/4449

ISSN: 1445-2014

Related Rulings/Determinations:

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

Subject References:
assessable recoupments
bounties and subsidies
capital gains tax
eligible termination payments
ordinary income

Legislative References:
ITAA 1936 26(g)
ITAA 1936 Pt III Div 2 Subdiv AA
ITAA 1936 27A(1)
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-10
ITAA 1997 6-10(3)
ITAA 1997 8-1
ITAA 1997 15-10
ITAA 1997 Subdiv 20-A
ITAA 1997 20-20(3)
ITAA 1997 20-30
ITAA 1997 20-35
ITAA 1997 20-40
ITAA 1997 20-50
ITAA 1997 Div 40
ITAA 1997 Pt 3-1
ITAA 1997 104-25
ITAA 1997 104-25(3)
ITAA 1997 108-5
ITAA 1997 109-5(2)
ITAA 1997 Div 110
ITAA 1997 110-45(1B)
ITAA 1997 110-45(2)
ITAA 1997 110-45(3)
ITAA 1997 Div 112
Copyright Act 1968

Case References:
First Provincial Building Society v. FCT
(1995) 56 FCR 320
95 ATC 4145
30 ATR 207


G.P. International Pipecoaters Pty Ltd v. Federal Commissioner of Taxation
(1990) 170 CLR 124
(1990) 64 ALJR 392
(1990) 93 ALR 193
(1990) 90 ATC 4413
(1990) 21 ATR 1

Placer Development Ltd v. Commonwealth of Australia
(1969) 121 CLR 353
[1969] ALR 801

Reseck v. FCT
(1975) 133 CLR 45
75 ATC 4213
(1975) 5 ATR 538

Scott v. Federal Commissioner of Taxation
(1966) 117 CLR 514
(1966) 40 ALJR 205
[1967] ALR 561
(1966) 14 ATD 286

Other References:
The Macquarie Dictionary, 3rd edn

CR 2005/17W history
  Date: Version: Change:
  1 July 2001 Original ruling  
You are here 1 July 2008 Withdrawn  

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