Class Ruling

CR 2026/61ER1 - Erratum

Qoria Limited - employee share scheme - replacement of performance rights

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Class Ruling CR 2026/61 to amend the page status.

CR 2026/61 is corrected as follows:

1. Paragraphs 1 to 24

(a) Omit the page status 'Status: not legally binding '; substitute 'Status: legally binding '.

(b) In the header, omit 'CR 2026/61'; substitute 'CR 2026/61'.

This Erratum applies from 26 August 2026.

Commissioner of Taxation
2 September 2026


© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-1BBFJDQU

ISSN: 2205-5517

Business Line:  PG


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© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).