Class Ruling

CR 2005/27W

Income tax: eligible termination payment: the Western Australian Egg Marketing Board - Transfer of employment

  • 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 This Ruling is withdrawn and ceases to have effect after 31 January 2006. 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
27 April 2005

Not previously issued as a draft

References

ATO references:
NO 2005/5667

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
CR 2002/1
TR 92/1
TR 92/20
TR 97/16
TR 2003/13

Subject References:
eligible termination payments
employment termination

Legislative References:
ITAA 1936 Pt III Div 1AB
ITAA 1936 26AC
ITAA 1936 26AD
ITAA 1936 27A(1)
ITAA 1936 27B
ITAA 1936 27C
ITAA 1936 27H
ITAA 1936 121DA
Copyright Act 1968
Marketing of Eggs Act 1945
Taxation Laws Amendment Act (No. 2) 1989

Case References:
Le Grand v. FC of T
(2002) 195 ALR 194
(2002) 2002 ATC 4907
(2002) 51 ATR1 39
(2002) 124 FCR 53
[2002] 1 FCA 1258


McIntosh v. FC of T
79 ATC 4325
(1979) 25 ALR 557
(1979) 45 FLR 279
10 ATR 13

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

CR 2005/27W history
  Date: Version: Change:
  31 March 2005 Original ruling  
You are here 1 February 2006 Withdrawn