Income tax: Approved Early Retirement Scheme - Hewlett Packard Australia Ltd, Compaq Computer Australia Pty Ltd, Compaq Technologies (Aust) Pty Ltd

This Ruling is withdrawn and ceases to have effect after 14 November 2002.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.