What this correction covers
The Australian Taxation Office has issued an Erratum to Class Ruling CR 2026/61. That ruling covers Qoria Limited's employee share scheme, specifically involving the replacement of performance rights.
What changed
The Erratum makes one change only. Paragraphs 1 to 24 of CR 2026/61 were incorrectly marked as not legally binding. The correction changes the status of those paragraphs to legally binding. No other content in the ruling was altered.
Date the correction applies
The corrected legally binding status applies from 26 August 2026.
Key actions
- Participants in the Qoria Limited employee share scheme covered by CR 2026/61 can review the consolidated version of the ruling at the ATO website to confirm how the corrected status applies.
- Anyone who relied on CR 2026/61 as not legally binding when making tax decisions can consult a tax adviser about whether the corrected legally binding status changes their position.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.