Class Ruling

CR 2014/8ER1 - Erratum

Income tax: demerger of McAleese Limited by TTG Pty Ltd

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. This Erratum corrects Class Ruling CR 2014/8 to reflect final figures and timing of the approved restructure.

CR 2014/8 is corrected as follows:

1. Paragraph 16

Omit '578,670'; Substitute '552,831'.

2. Paragraph 18

Insert at the end of the paragraph 'just prior to the demerger'.

3. Paragraph 20

Omit '$1,379,065'; Substitute '$1,317,486'.

4. Paragraph 25

Omit '$1,379,065'; Substitute '$1,317,486'.

5. Paragraph 56

Omit '$1,379,065'; Substitute '$1,317,486'.

This Erratum applies on and from 1 July 2013.

Commissioner of Taxation
9 April 2014

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References

ATO references:
NO 1-5BWSCHT