Class Ruling
CR 2011/1ER - Erratum
Income tax: early retirement scheme - Queensland Government Department of Education and Training
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Erratum
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects a reference at paragraph 5.
CR 2011/1 is corrected as follows:
Omit the paragraph; substitute:
5. The class of entities defined in this Ruling may rely on its contents provided the scheme actually carried out is carried out in accordance with the scheme described in paragraph 9 to 34 of this Ruling.
This Erratum applies on and from 12 January 2011.
Commissioner of Taxation
7 December 2011
References
ATO references:
NO 1-3KLUIZL