Income tax: Approved Early Retirement Scheme: Metropolitan Fire and Emergency Services Board

This Ruling is withdrawn and ceases to have effect after 16 August 2007. The Ruling continues to apply, in respect of the relevant 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 scheme 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.