CR 2012/28-31 – Redundancy; PAYG; early retirement; sport grants [R9]
The ATO on Wed 9.5.2012, issued the following Class Rulings: : FBT and income tax: employer contributions to the WA Construction Industry Redundancy (No 2) Fund. It applies from 1 April 2011. The Ruling broadly states that the payment of an employer CR 2012/28contribution to the Redundancy Fund pursuant to an “industrial instrument” will be…