Class Ruling

CR 2011/72A1 - Addendum

Income tax: early retirement scheme - Toyota Motor Corporation Australia Limited

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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 2011/72 to reflect a variation to extend the time period for eligible employees to express an interest in the early retirement scheme and the time period for when an offer will be made.

Former paragraphs 23 and 24 have expired and now varied.

CR 2011/72 is amended as follows:

1. Omit paragraphs 23 and 24; substitute:

23. Following approval of the scheme, all eligible employees within the class will have until 30 November 2011 to express an interest in the scheme.

24. All offers will be made by 3 December 2011.

This Addendum applies on and from 20 July 2011.

Commissioner of Taxation
2 November 2011

References

ATO references:
NO 1-3JXLXYZ