Taxation Ruling

TR 2010/1ER - Erratum

Income tax: superannuation contributions

Erratum

This Erratum corrects Taxation Ruling TR 2010/1 to correct case citations and a legislative reference.

TR 2010/1 is corrected as follows:

1. Footnote 89

Omit:


Norris v. Federal Commissioner of Taxation [2007] AATA 749; 2002 ATC 2091; (2007) 50 ATR 1250,

Substitute:


Norris v. Federal Commissioner of Taxation [2002] AATA 749; 2002 ATC 2091; (2002) 50 ATR 1250,

2. Legislative references

Omit:

-
Corporations Act 2001 1091D

3. Case references

Omit:

-
Metropolitan Gas Company v. FCT (1932) 47 CLR
-
Norris v. Federal Commissioner of Taxation [2007] AATA 749; 2002 ATC 2091; (2007) 50 ATR 1250

Substitute:

-
Metropolitan Gas Company v. FCT (1932) 47 CLR 621
-
Norris v. Federal Commissioner of Taxation [2002] AATA 749; 2002 ATC 2091; (2002) 50 ATR 1250

This Erratum applies on and from 25 February 2010.

Commissioner of Taxation
17 March 2010

References

ATO references:
NO 1-1X9MDAE

ISSN: 1039-0731