Class Ruling
CR 2014/16W
Income tax: Downer EDI Limited Long Term Incentive Plan
-
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
Class Ruling CR 2014/16 is withdrawn with effect from today.
1. CR 2014/16 is about the application of Division 83A of the Income Tax Assessment Act 1997 (ITAA 1997) to directors and employees of Downer EDI Limited or its subsidiaries who received Performance Rights under the Downer EDI Long Term Incentive Plan 2013.
2. The scheme described in CR 2014/16 was not fully implemented.
3. Class Ruling CR 2018/15 Income tax: Downer EDI Limited 2015, 2016 and 2017 Long Term Incentive Plans has now issued in relation to a further scheme for later income years. CR 2018/15 sets out the Commissioner's revised view on the operation of sections 83A-340 and 83A-120 of the ITAA 1997.
Commissioner of Taxation
4 April 2018
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Not previously issued as a draft
References
ATO references:
NO 1-8GOTPWG
Legislative References:
ITAA 1936 6(1)
ITAA 1997 Div 83A
ITAA 1997 Subdiv 83A-B
ITAA 1997 Subdiv 83A-C
ITAA 1997 6-5
ITAA 1997 6-5(2)
ITAA 1997 83A-10
ITAA 1997 83A-10(1)
ITAA 1997 83A-10(2)
ITAA 1997 83A-25(1)
ITAA 1997 83A-105
ITAA 1997 83A-105(1)
ITAA 1997 83A-105(3)
ITAA 1997 83A-110
ITAA 1997 83A-120
ITAA 1997 83A-120(3)
ITAA 1997 83A-120(4)
ITAA 1997 83A-120(5)
ITAA 1997 83A-120(6)
ITAA 1997 83A-120(7)
ITAA 1997 83A-330
ITAA 1997 83A-340
ITAA 1997 995-1(1)
FBTAA 1986 136(1)(f)
TAA 1953
Copyright Act 1968
Date: | Version: | Change: | |
12 February 2014 | Original ruling | ||
26 February 2014 | Consolidated ruling | Erratum | |
You are here | 4 April 2018 | Withdrawn |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).