Class Ruling

CR 2012/46W

Income tax: early retirement scheme - South Australia Department for Education and Child Development

• 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.

Notice of Withdrawal

Class Ruling CR 2012/46 is withdrawn with effect from today.

1. Class Ruling CR 2012/46 set out the Commissioner's opinion on the taxation consequences for employees of South Australia Department for Education and Child Development who received a payment under the scheme described in the Ruling.

2. The scheme described in CR 2012/46 will not be implemented.

3. The arrangements dealt with in CR 2012/46 are now covered by CR 2013/51 which has issued today.

Commissioner of Taxation
10 July 2013

References

ATO references:
NO 1-4M4UVP5