Income Tax: Employee Share Scheme: Executive Option and Performance Right Plan Pacifica Group Ltd

This Ruling is withdrawn and ceases to have effect after the last day on which participating executive employees can have their returns of income lodged for the year of income ended 30 June 2003. The Ruling continues to apply, in respect of the tax laws ruled upon to all persons within the specified class who enter into a 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 the withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.