The ATO Wed 25.9.2013, issued the following Class Rulings:
- CR 2013/72: The ANU Voluntary Early Retirement Scheme (VERS) – Professional staff; and
- CR 2013/73: The ANU Voluntary Early Retirement Scheme (VERS) – Academic staff.
Among other things, the Rulings state that the early retirement schemes to be implemented by the ANU are early retirement schemes for the purposes of s 83-180 of the ITAA 1997. They apply from Wed 25.9.2013 to 31 December 2013.
[LTN 186, 25/9/13]