The ATO on Wed 11.12.2013, issued the following Class Rulings which broadly state that the early retirement schemes to be implemented are early retirement schemes for the purposes of s 83-180 of the ITAA 1997:

  • CR 2013/97: Essential Energy’s Network Business Mix and Match Program. It applies from 11 December 2013 to 31 December 2015.
  • CR 2013/98: Department of Human Services (Property & Assets Branch) Voluntary Departure Program 2013-14. It applies from 11 December 2013 to 30 June 2014.

[LTN 240, 11/12/13]

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