Taxation Ruling

TR 96/13W

Income tax: eligible termination payments (ETP): payments in consequence of the termination of any employment: meaning of the words 'in consequence of'

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FOI status:

may be released

Notice of Withdrawal

Taxation Ruling TR 96/13 is withdrawn with effect from today.

The views in TR 96/13 conflict with the views set out in the draft ruling TR 2002/D12 that issued today on the meaning of the phrase 'in consequence of' in the context of the expression 'in consequence of the termination of any employment' as used in Subdivisions A and AA of Division 2 of Part III of the Income Tax Assessment Act 1936.

Commissioner of Taxation
18 December 2002

References

ATO references:
NO 2002/011971

Related Rulings/Determinations:

TR 96/13