Class Ruling

CR 2010/10W

Income tax and fringe benefits tax: lump sum payments under the ANZ New Career Training Fund and the Past Employee Care Fund

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document has changed over time. View its history.

Notice of Withdrawal

Class Ruling CR 2010/10 is withdrawn with effect from 1 October 2019.

1. CR 2010/10 addresses the income tax and fringe benefits tax consequences for retrenched resident Australian former employees who have been granted and received lump sum payments from either the Australian and New Zealand Banking Group Limited (ANZBGL) New Career Training Fund, or the ANZBGL Past Employee Care Fund.

2. CR 2010/10 will no longer apply to the class of entities as defined in the class ruling on or after 1 October 2019.

Commissioner of Taxation
25 September 2019

© 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-J7VQ2FB