Class Ruling

CR 2025/4ER2 - Erratum

Boral Limited - compulsory acquisition - exchange of shares for shares in SGH Limited

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects typographical and citation errors in Class Ruling CR 2025/4.

CR 2025/4 is corrected as follows:

1. Appendix - Explanation

In the Table of Contents, omit 'Section 177EA'; substitute 'Section 177EA of the ITAA 1936'.

2. Paragraph 113

In the heading, omit 'Section 177EA'; substitute 'Section 177EA of the ITAA 1936'.

3. Paragraph 144

Omit '$5.00 × ($1.44 ÷ ($4.1404362719 × $1.44)'; substitute '$5.00 × ($1.44 ÷ ($4.1404362719 + $1.44)'.

This Erratum applies from 29 January 2025.

Commissioner of Taxation
19 February 2025

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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 1-143M7GZT

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