Class Ruling

CR 2004/40A - Addendum

Income tax: deductibility of employer contributions to the National Entitlement Security Trust

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FOI status:

Addendum

This Addendum amends Class Ruling CR 2004/40 to extend the date of effect to which this Ruling applies.

CR 2004/40 is amended as follows:

1. Omit the first sentence in paragraph 8 and replace with:

'This Ruling applies from 1 July 2005 to 30 June 2009.'

2. Omit the first sentence in paragraph 9 and replace with:

'This Ruling is withdrawn and ceases to have effect after 30 June 2009.'

This Addendum applies on and from 1 July 2005.

Commissioner of Taxation
20 April 2005

References

ATO references:
NO 2003/11684