Income tax: Approved Early Retirement Scheme - St Bede's College, Victoria

This Ruling is withdrawn and ceases to have effect after 31 July 2004. 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 material change in the arrangement or in the class of persons involved in the arrangement.