Income tax: Approved Early Retirement Scheme - Department of Sustainability and Environment

This Ruling is withdrawn and ceases to have effect after 30 June 2006. The Ruling continues to apply, in respect of the relevant tax provisions ruled upon, to all entities within the specified class who enter into the specified scheme during the term of the Ruling. Thus, the Ruling continues to apply to those entities, even following its withdrawal, for schemes entered into prior to withdrawal of the Ruling. This is subject to there being no change in the scheme or in the entities' involvement in the scheme.