Income tax: early retirement scheme - South Australia Department for Education and Child Development

Class Ruling CR 2012/46 set out the Commissioner's opinion on the taxation consequences for employees of South Australia Department for Education and Child Development who received a payment under the scheme described in the Ruling.

The scheme described in CR 2012/46 will not be implemented.

The arrangements dealt with in CR 2012/46 are now covered by CR 2013/51 which has issued today.