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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.

The scheme described in CR 2014/16 was not fully implemented.

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.