Class Ruling

CR 2014/79A1 - Addendum

Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of the Delta Coast business to a private sector entity

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2014/79 to extend the duration of the Scheme to 31 March 2016.

CR 2014/79 is amended as follows:

1. Paragraph 7

Omit both occurrences of '30 June 2015'; substitute '31 March 2016'.

This Addendum applies on and from 1 October 2014.

Commissioner of Taxation
29 July 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).

Not previously issued as a draft

References

ATO references:
NO 1-6SXLV6U