Compare documents

Class Ruling CR 2010/66 set out the Commissioner's opinion on the taxation consequences for the Participating Employers when an employee takes out a health insurance policy with the health insurer under the Local Government Employees Health Plan (Health Plan).

The scheme described in CR 2010/66 involved the establishment and management of a fund called the Excess Refund Pool (ERP) by the Municipal Association of Victoria in consultation with Health Link Consultants.

Since the issue of CR 2010/66, Health Link Consultants has entered into a number of other agreements with unrelated employers for the establishment and management of an ERP. The taxation consequences for these employers and the Participating Employers in CR 2010/66 are covered by Class Ruling CR 2014/94 which issued today.

As the scheme dealt with in CR 2010/66 is now covered by CR 2014/94, CR 2010/66 is withdrawn with effect from today.