Class Ruling

CR 2007/37ER - Erratum

Income tax: off-market share buy-back: Corporate Express Australia Limited

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Erratum

This Erratum corrects Class Ruling CR 2007/37 to reflect the correct percentage of shares tendered bought back in excess of the Priority Parcel under the scale back mechanism.

CR 2007/37 is corrected as follows:

1. Paragraph 29

Omit the fourth dot-point; substitute:

•

shares tendered at a tender discount of 14% or as a final price tender were accepted, subject to a scale back. The scale back mechanism set out at paragraphs 23 to 25 of this Ruling was applied which resulted in successful shareholders having 60.95% of their shares tendered in excess of the Priority Parcel bought back;

Commissioner of Taxation
16 May 2007

References

ATO references:
NO 2006/20258