The ATO on Wed 23.10.2013, issued Class Ruling CR 2013/76 (Early retirement scheme – Victorian WorkCover Authority). According to the Ruling, the early retirement scheme to be implemented by the Victorian WorkCover Authority is an early retirement scheme for the purposes of s 83-180 of the ITAA 1997. It applies from Wed 23.10.2013 to 30 June 2014.
[LTN 205, 23/10/13]