Taxation Ruling

TR 2005/19ER - Erratum

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936

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FOI status:

may be released

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects a legislative reference in Taxation Ruling TR 2005/19.

TR 2005/19 is corrected as follows:

1. Paragraph 48

Omit 'paragraph 124-780(3)(a)'; substitute 'paragraph 124-780(3)(d)'.

This Erratum applies from both before and after its date of issue.

Commissioner of Taxation
15 July 2020

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References

ATO references:
NO 1-M7K4R3O