Business Services Industry
[898] Approved early retirement schemes: fishing package payments.
Australasian Business Intelligence, May, 2006
Byline: Terry Hayes
May 29, 2006 (Weekly Tax Bulletin - ABIX via COMTEX) -- On 17 May 2006, the Australian Taxation Office (ATO) released the Class Rulings (CR) 2006/40-42 statement. The CR 2006/40-41 rulings are to do with the Approved Early Retirement Scheme from the Box Hill Institute of TAFE. The ruling says that in two departments of TAFE at Box Hill, the scheme is an approved early retirement scheme for tax purposes. The Ruling applies from 17 May 2006 and is withdrawn and ceases to have effect after 30 June 2006. The CR 2006/42 Ruling deals with the treatment of payments received under the "Securing Our Fishing Future" package - Business Exit Assistance for those who have voluntarily moved out of the fishing industry. The Ruling states that payments...
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