Taxation Determination TD 2012/2A1







Erratum: This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953 . It corrects Taxation Determination TD 2012/2 to amend a typographical error. | TD 2012/2 is corrected as follows: | 1. Paragraph 2B: Omit 'paragraph 25-1(c)'; substitute 'paragraph 25-5(1)(c)'. | This Erratum applies from 22 July 2026. | Commissioner of Taxation 29 July 2026