Income tax: Approved Early Retirement Scheme - Department of Administrative and Information Services (Ports Corporation South Australia)

This Ruling is withdrawn and ceases to have effect after 2 May 2002. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, for arrangements entered into prior to withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.