Class Ruling

CR 2007/114ER - Erratum

Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited

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Erratum

This Erratum corrects two typographical errors in paragraphs 17 and 107 of Class Ruling CR 2007/114.

CR 2007/114 is corrected as follows:

1. Paragraph 17

Omit '$2.9853'; substitute '$2.9583'.

2. Paragraph 107

Omit the formula; substitute:

Cost Base of Coles shares × cash consideration / (Value of share consideration plus cash consideration)


This Erratum applies on and from 7 November 2007.

Commissioner of Taxation
23 January 2008

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

CR 2007/114