Notice of Ruling 2 December 2020
The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law
CR 2020/73
SITA B.V. and C P S Systems Pty Ltd – early retirement scheme 2020
This Ruling sets out the tax consequences of an early retirement scheme implemented by SITA B.V. and C P S Systems Pty Ltd.
This Ruling applies from 3 December 2020 to 30 June 2021.