Class Ruling

CR 2012/98ER1 - Erratum

Income tax: Whitefield - allotment of convertible resettable preference shares (CRPS)

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This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects a typographical error in Class Ruling CR 2012/98.

CR 2012/98 is corrected as follows:

1. Paragraph 47

Omit from the heading 'toh'; substitute 'to'.

2. Case references

Omit:

- Commissioner of Taxation v. McNeil (2007) 64 ATR 431; (2007) 2007 ATC 4223; (2007) 229 CLR 656

Substitute:

- Commissioner of Taxation v. McNeil (2007) 229 CLR 656; 2007 ATC 4223; (2007) 64 ATR 431

This Erratum applies on and from 31 October 2012.

Commissioner of Taxation
5 December 2012

References

ATO references:
NO 1-4DBWTT4