The ATO on Wed 10.7.2013, released the following Class Rulings. They broadly state that the early retirement scheme to be implemented is an early retirement scheme for the purposes of s 83-180 of the ITAA 1997.
- CR 2013/51: Early retirement scheme – South Australia Department for Education and Child Development;
- CR 2013/52: NRMA Motoring Services Early Retirement Incentive Scheme; and
- CR 2013/53: Essential Energy – Early Retirement Scheme.
The ATO has also withdrawn Class Ruling CR 2012/46 (Early retirement scheme – SA Department for Education and Child Development) with effect from Wed 10.7.2013.
[LTN 131, 10/7/13]