Class Ruling

CR 2011/109ER - Erratum

Income tax: CSR Limited - CSR Universal Share Ownership Plan - Sale of Sucrogen Ltd and Return of Capital

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953 and corrects typographical errors and omissions in paragraph 66 and to the Legislative References on page 23 of Class Ruling CR 2011/109.

CR 2011/109 is corrected as follows:

1. Paragraph 66

Omit 'IT(TP)A 997'; substitute 'IT(TP)A 1997'.

2. Legislative References

(a) Omit:

-

IT(TP)A 1997 Subdiv 83A-C

(b) Omit the second occurrence of:

-

IT(TP)A 1997 83A-5(4)(c)

(c) Insert:

-

ITAA 1997 Subdiv 83A-C

-

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 Sch 1 Item 86

This Erratum applies on and from 21 December 2011.

Commissioner of Taxation
8 February 2012

References

ATO references:
NO 1-3PC3QOW