Class Ruling

CR 2026/20ER1 - Erratum

Leo Lithium Limited - return of capital and special dividend

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Class Ruling CR 2026/20 to amend typographical errors.

CR 2026/20 is corrected as follows:

1. Paragraph 5

Omit '9 February 2026'; substitute '4 February 2026'.

2. Paragraph 25

(a) Omit '10 February 2026'; substitute '5 February 2026'.

(b) Omit '9 February 2026'; substitute '4 February 2026'.

(c) Omit '27 March 2026'; substitute '22 March 2026'.

This Erratum applies from 13 May 2026.

Commissioner of Taxation
5 August 2026

---

© 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).

References

ATO references:
NO 1-1AVGEHZE

Business Line:  PG