Class Ruling

CR 2015/10ER1 - Erratum

Income tax: provision of accommodation by Shell Korea Ltd to employees who are residents of Australia for tax purposes

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects the binding status from Appendix 1 onwards of Class Ruling CR 2015/10.

CR 2015/10 is corrected as follows:

1. Page status from Appendix 1 onwards

Omit 'legally binding'; substitute 'not legally binding'.

This erratum applies on and from 11 February 2015.

Commissioner of Taxation
18 February 2015

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-6CPPQSD