Class Ruling

CR 2009/59A1 - Addendum

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

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2009/59 to extend the date of effect of the Ruling.

CR 2009/59 is amended as follows:

1. Paragraph 8

Omit the paragraph; substitute:

8. This Ruling applies from 1 July 2009. However, this Ruling will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Ruling (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).

This Addendum applies on and from 1 July 2013.

Commissioner of Taxation
29 May 2013

References

ATO references:
NO 2009/9946