Class Ruling

CR 2003/42A - Addendum

Income tax: Approved Early Retirement Scheme - South Australian Water Corporation (Succession Based Reform)

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FOI status:

Addendum

This Addendum amends Class Ruling CR 2003/42, to reflect changes to the class of persons.

CR 2003/42 is amended as follows:

Omit paragraph 4 and substitute with:

4.

The class of persons to which this Ruling applies is all employees:

•

within the Operations and Water Engineering Technologies (WET) business units of Water Services Division;

•

engaged in operations, field and construction and maintenance activities; and

•

aged between 55 and 64 years;

who receive a payment under the arrangement described below in paragraphs 12 to 23.

Omit paragraph 31 and substitute with:

31.

The class of employees to which the scheme is proposed to be offered is all employees:

•

within the Operations and Water Engineering Technologies (WET) business units of Water Services Division;

•

engaged in operations, field and construction and maintenance activities; and

•

aged between 55 and 64 years.

This Addendum applies on and from 1 July 2003.

Commissioner of Taxation
20 August 2003

References

ATO references:
NO 2002/011971

Related Rulings/Determinations:

CR 2003/42