Class – AR – Rulings - Easy as Tax Finder

Class Ruling CR 2003/33W Income tax: Approved Early Retirement Scheme - State Library of Victoria

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Class Ruling CR 2006/13W Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No. 2) Fund

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Class Ruling CR 2010/10W Income tax and fringe benefits tax: lump sum payments under the ANZ New Career Training Fund and the Past Employee Care Fund

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Class Ruling CR 2013/6W Income tax: Aquila Resources Limited Long Term Incentive Plan

9/26/2018 14:36

Class Ruling CR 2014/30W Income tax: Macmahon Holdings Limited 2009 and 2013 Executive Equity Plans

9/26/2018 14:31

Class Ruling CR 2013/15W Income tax: Leighton Holdings Limited Equity Incentive Plan

7/25/2018 14:36

Class Ruling CR 2014/16W Income tax: Downer EDI Limited Long Term Incentive Plan

4/4/2018 14:31

Class Ruling CR 2012/22W Income tax: demerger of Lyell Resources Limited by Bondi Mining Limited

3/7/2018 14:41

Class Ruling CR 2003/7W Income tax: Exempt Income - Commonwealth Aged Care Nursing Scholarships

5/25/2016 20:50

Class Ruling CR 2003/4W Income tax: University of Canberra - Co-operative Research Centre for Freshwater Ecology Summer Student Scholarships in Freshwater Ecology

5/25/2016 20:46

Class Ruling CR 2002/5W Income tax: Exempt Income - ACCV Post-Graduate Research Scholarships

5/25/2016 17:28

Class Ruling CR 2004/92W Income tax: University of Tasmania - Bachelor of Geomatics Professional Experience Scholarship

5/25/2016 15:58

Class Ruling CR 2004/94W Income tax: La Trobe University - Student Industry Based Learning Scholarship

5/25/2016 15:58

Class Ruling CR 2001/68W Income tax: SA Rural Education Scholarship

5/25/2016 15:54

Class Ruling CR 2006/28W Income tax: Deakin University - The Faculty of Science and Technology Industry Based Learning Program scholarships

5/25/2016 15:51

Class Ruling CR 2006/3W Income tax: Swinburne University - Industry-Based Learning Scholarship

5/25/2016 15:21

Class Ruling CR 2005/88W Income tax: Murdoch University Scholarship for Industry Honours and/or Postgraduate Diploma Programs

5/25/2016 15:11

Class Ruling CR 2009/13W Income tax: Victorian Public Health Training Scheme Scholarships

5/25/2016 15:04

Class Ruling CR 2010/37W Income tax: University of Melbourne Master of Veterinary Science (Clinical) and Master of Veterinary Studies scholarship

5/25/2016 14:58

Class Ruling CR 2010/11W Income tax: James Cook University Business Partnership Program Scholarship

5/25/2016 14:58

Class Ruling CR 2011/62W Income tax: National Awards for Outstanding Teaching and School Leadership

5/25/2016 14:41

Class Ruling CR 2004/36W Income tax: Department of Education Services WA - Millennium Indigenous Teacher Scholarships

5/25/2016 14:01

Class Ruling CR 2015/17W Income tax: Vita Group Limited Dividend Reinvestment Plan

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Class Ruling CR 2010/66W Fringe benefits tax: employers who participate in the Local Government Employees Health Plan

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Class Ruling CR 2013/65W Income tax: assessable income: Australian Agency for International Development employees deployed to the Solomon Islands to provide Official Development Assistance

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Class Ruling CR 2013/2W Income tax: assessable income: certain Australian Agency for International Development employees - deployed to Afghanistan to provide Official Development Assistance

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Class Ruling CR 2012/46W Income tax: early retirement scheme - South Australia Department for Education and Child Development

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Class Ruling CR 2001/81W Income tax: exempt foreign employment income: section 23AG: Boeing Australia Limited

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Class Ruling CR 2004/86W Income tax: exempt income: employees to the Khanong Development Group working in the Lao People's Democratic Republic (Laos)

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Class Ruling CR 2006/82W Income tax: assessable income: employees deployed under the Capacity Building Service Centre (CBSC) program in Papua New Guinea which is administered by the Australian Agency for International Development

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Class Ruling CR 2004/85W Income tax: exempt income: contractors to the Khanong Development Group working in the Lao People's Democratic Republic (Laos)

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Class Ruling CR 2004/75W Income tax: exempt foreign employment income: section 23AG: New South Wales Department of Education and Training employees deployed to the Democratic Republic of Timor-Leste (East Timor)

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Class Ruling CR 2007/62W Income tax: assessable income: employees of Inco Australia Management Pty Ltd working in New Caledonia on the Goro Nickel Project process plant

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Class Ruling CR 2004/39W Income tax: assessable income: football umpires: Riverina Australian Football Umpires Association Inc. receipts

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Class Ruling CR 2011/73W Income tax: early retirement scheme - Aurora Energy Pty Ltd

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Class Ruling CR 2008/55W Fringe benefits tax: employer clients of Auto-Ad Pty Limited whose employees hire cars from Smart Car Rentals Pty Limited

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Class Ruling CR 2007/81W Fringe benefits tax: health services provided by Peak Health Management

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Class Ruling CR 2008/57W Income tax: Suncorp-Metway Limited - allotment of Converting Preference Shares

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Class Ruling CR 2006/119W Income tax: assessable income: employees of the Australian Public Service and the Australian Federal Police working in Papua New Guinea as part of the Enhanced Cooperation program

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Class Ruling CR 2006/95W Income tax: taxation of Joint Petroleum Development Area (JPDA) employment income: foreign tax credits - employees of Farstad Shipping (Indian Pacific) Pty Ltd

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Class Ruling CR 2006/94W Income tax: taxation of Joint Petroleum Development Area (JPDA) employment income: foreign tax credits - employees of ConocoPhillips Australia Pty Ltd and ConocoPhillips (03-12) Pty Ltd

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Class Ruling CR 2006/84W Income tax: Department of Human Services (Vic) Disability Support Direct Payment Plan

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Class Ruling CR 2006/83W Income tax: Department of Ageing, Disability and Home Care (NSW) Attendant Care Program Direct Payment Pilot project

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Class Ruling CR 2006/27W Income tax: La Trobe University - Victorian Public Health Training Scheme Scholarships

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Class Ruling CR 2007/48W Income tax: UBS AG Key employee lending incentive plan

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Class Ruling CR 2006/89W Income tax: assessable income: Australian Federal Police deployed to Timor-Leste in accordance with the arrangement dated 26 May 2006

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Class Ruling CR 2003/61W Income tax: Assessability of income: Australian Federal Police (AFP) and Australian Protective Service (APS) employees deployed to the Solomon Islands

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Class Ruling CR 2006/109W Income tax: assessable income: Australian Federal Police personnel on long term, non-diplomatic posting to Solomon Islands under the auspices of the Regional Assistance Mission to the Solomon Islands

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Class Ruling CR 2006/108W Income tax: assessable income: Australian Federal Police personnel on long term, non-diplomatic posting to East Timor (Timor-Leste) under the auspices of the Timor-Leste Police Development Program

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Class Ruling CR 2007/113W Income tax: merger between the Mulgrave Central Mill Company Limited and TQ Sugar Limited

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Class Ruling CR 2006/81W Fringe benefits tax and income tax: employer clients of Sodexho Australia Pty Ltd or Universal Sodexho Pty Ltd that make use of the Sodexho 'SmartPay' card facility

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Class Ruling CR 2005/89W Fringe benefits tax: employer clients of Remunerator (Aust) Pty Ltd that make use of a Salary Packaging Dining Card facility

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Class Ruling CR 2008/23W Fringe benefits tax: employer clients of Super Group International (Australia) Pty Limited or SMB Fleet Management Pty Limited who make use of the SMB Cafe Card facility

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Class Ruling CR 2007/58W Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001

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Class Ruling CR 2007/106W Income tax: early retirement scheme - University of Western Sydney

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Class Ruling CR 2007/103W Income tax: early retirement scheme - Catholic Education, Diocese of Rockhampton

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Class Ruling CR 2007/101W Income tax: treatment of payments received under the Securing our Fishing Future package: · Onshore Business Exit Assistance · Business Advice Assistance

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Class Ruling CR 2007/83W Income tax: scrip for scrip: acquisition of Symbion Health Limited by Healthscope Limited

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Class Ruling CR 2006/111W Income tax: eligible termination payment: Rail Corporation NSW, Rail Infrastructure Corporation and State Rail Authority of NSW - transfer of employment

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Class Ruling CR 2004/32W Income tax: off-market share buy-back: Mayne Group Limited

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Class Ruling CR 2006/125W Income tax: scrip for scrip roll-over: exchange of ordinary shares in The Australian Gas Light Company under the AGL Scheme of Arrangement: buy-back of converting shares

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Class Ruling CR 2006/127W Income tax: Becton Property Group: Becton Property Group Limited and Becton Property Trust Stapled Security Initial Public Offering

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Class Ruling CR 2006/133W Income tax: proposed return of capital by Village Roadshow Ltd

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Class Ruling CR 2006/132W Income tax: treatment of payments received under the Securing our Fishing Future package: · Business Exit Assistance (Round 2) - Fishing Concession Voluntary Surrender · Boat Scrapping Incentive · Business Advice Assistance

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Class Ruling CR 2006/128W Income tax: Becton Property Group Restructure: Becton Property Group Limited Share and Becton Property Trust Unit Stapling Arrangement

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Class Ruling CR 2006/124W Income tax: scrip for scrip roll-over: exchange of ordinary shares in Alinta Limited under the Alinta Scheme of Arrangement

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Class Ruling CR 2006/123W Income tax: Henderson Group plc - return of capital

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Class Ruling CR 2006/122W Income tax: GRD Limited - reduction of capital

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Class Ruling CR 2006/121W Fringe benefits tax: contributions to an approved worker entitlement fund: Australian Construction Industry Redundancy Trust

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Class Ruling CR 2004/73W Income tax: assessable income: employees of the Australian Public Service and the Australian Federal Police working in Papua New Guinea as part of the 'Enhanced Cooperation Package' program

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Class Ruling CR 2006/120W Income tax: Approved Early Retirement Scheme - Advantage Petroleum Pty Ltd

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Class Ruling CR 2006/116W Income tax: return of capital: Altera Capital Limited

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Class Ruling CR 2006/117W Income tax: return of capital: Sofcom Limited

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Class Ruling CR 2006/115W Income tax: IBT Education Limited return of capital

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Class Ruling CR 2006/114W Income tax: treatment of payments received for the permanent transfer of Victorian water entitlements under the Living Murray Initiative

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Class Ruling CR 2006/113W Income tax: treatment of payments received for the permanent transfer of South Australian water entitlements under the Living Murray Initiative

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Class Ruling CR 2006/112W Income tax: treatment of payments received for the permanent transfer of New South Wales water entitlements under the Living Murray Initiative

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Class Ruling CR 2006/110W Income tax: capital gains: scrip for scrip roll-over: exchange of shares in Transurban Limited for shares in Transurban Holdings Limited and subsequent Transurban Holdings Limited share consolidation

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Class Ruling CR 2004/129W Income tax: exempt foreign employment income: section 23AG: Australian Federal Police personnel on long term, non-diplomatic posting to Solomon Islands under the auspices of the Regional Assistance Mission to Solomon Islands

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Class Ruling CR 2004/109W Income tax: exempt foreign employment income: section 23AG: Australian Federal Police personnel on long term, non-diplomatic posting to East Timor (Timor-Leste) under the auspices of the Timor-Leste Police Development Program

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Class Ruling CR 2006/107W Income tax: proposed return of capital by Hostworks Group Ltd

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Class Ruling CR 2006/106W Income tax: return of capital: Ausron Limited

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Class Ruling CR 2006/105W Income tax: Baycorp Advantage Limited: return of capital

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Class Ruling CR 2006/104W Fringe benefits tax: employers who use the Intelematics Fleet Telematics system as a means to record log book entries when calculating the taxable value of car fringe benefits for the purposes of Division 2 of Part III of the Fringe Benefits Tax Assessment Act 1986

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Class Ruling CR 2006/102W Income tax: capital gains: demergers involving Sydney Roads Group stapled securities and Macquarie Infrastructure Group stapled securities

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Class Ruling CR 2006/99W Income tax: return of capital - Talent2 International Ltd

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Class Ruling CR 2006/96W Income tax: Construction Industry (Long Service) Act 1997 - Construction Industry (Long Service) Fund - Self-Employed Worker - Interest on Account

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Class Ruling CR 2006/98W Income tax: Approved Early Retirement Scheme - Maritime Safety Queensland

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Class Ruling CR 2006/97W Income tax: Approved Early Retirement Scheme: Diocese of Townsville Catholic Education Office

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Class Ruling CR 2006/92W Income tax: scrip for scrip rollover: acquisition of Brambles Industries Limited by Brambles Limited

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Class Ruling CR 2006/90W Income tax: Miller's Retail Limited: proposed return of capital and share consolidation

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Class Ruling CR 2006/88W Income tax: scrip for scrip rollover: acquisition of Travelscene Limited by S8 Limited

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Class Ruling CR 2006/86W Income tax: Australian Stock Exchange Limited - proposed return of capital

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Class Ruling CR 2006/87W Income tax: Westpac Funds Management Limited, Westpac Banking Corporation - Westpac Trust Preferred Securities (Westpac TPS)

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Class Ruling CR 2005/101W Income tax: assessable income: football umpires: Albury Umpires League Inc. receipts

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Class Ruling CR 2006/80W Income tax: proposed return of capital: Austar United Communications Limited

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Class Ruling CR 2006/79W Income tax: Approved Early Retirement Scheme - Queensland University of Technology

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Class Ruling CR 2006/78W Income tax: Approved Early Retirement Scheme: Metropolitan Fire and Emergency Services Board

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Class Ruling CR 2006/77W Income tax: eligible termination payment - special redundancy payment made by the New South Wales Government to timber industry workers under the Brigalow Timber Workers Assistance Fund

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Class Ruling CR 2006/76W Income tax: share buy-back: Coles Myer Ltd

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Class Ruling CR 2006/75W Income tax: Tattersall's Group Restructure: allocation of shares to current employee beneficiaries

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Class Ruling CR 2006/74W Income tax: SFE Corporation Limited - Executive Equity Plan - merger with Australian Stock Exchange Limited

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Class Ruling CR 2006/72W Income tax: Approved Early Retirement Scheme - Australian Wool Testing Authority Ltd

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Class Ruling CR 2006/71W Income tax: Approved Early Retirement Scheme - Brisbane Catholic Education

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Class Ruling CR 2006/69W Income tax: assessable income and tax offsets: payments made by Ensham Workers Entitlement Fund Pty Ltd

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Class Ruling CR 2006/67W Income tax: Central Equity Limited Selective Capital Reduction

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Class Ruling CR 2006/68W Income tax: capital gains: Step-up Preference Shares: St George Bank Limited

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Class Ruling CR 2006/66W Income tax: return of capital: Endeavour HealthCare Ltd

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Class Ruling CR 2006/65W Income tax: Approved Early Retirement Scheme - the Diocese of Toowoomba Catholic Education Office

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Class Ruling CR 2006/64W Income tax: Approved Early Retirement Scheme - Office of Government ICT

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Class Ruling CR 2006/63W Income tax: Direct Athlete Support Scheme payments provided by the Australian Sports Commission

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Class Ruling CR 2006/61W Income tax: proposed capital reduction: Singapore Telecommunications Limited

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Class Ruling CR 2006/62W Income tax: Approved Early Retirement Scheme - Corporate Administration Agency

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Class Ruling CR 2006/59W Income tax: Shell Group Restructure - Employee Share Scheme - Share Entitlements

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Class Ruling CR 2006/60W Income tax: scrip for scrip roll-over: acquisition of Patrick Corporation Limited by Toll Holdings Limited

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Class Ruling CR 2006/5W Income tax: capital gains: demerger of AGL Energy Limited by the Australian Gas Light Company

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Class Ruling CR 2006/52W Income tax: scrip for scrip roll-over: exchange of ordinary shares in Royal Dutch Petroleum Company for ordinary shares in Royal Dutch Shell plc

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Class Ruling CR 2006/53W Income tax: scrip for scrip roll-over: cancellation of ordinary shares in Shell Transport and Trading Company in exchange for Royal Dutch Shell plc B shares

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Class Ruling CR 2006/54W Income tax: Shell Group Restructure - Employee Option Plans - discount not assessed at time of restructure

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Class Ruling CR 2006/55W Income tax: Shell Group Restructure - Employee Share Scheme - Tax Deferred

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Class Ruling CR 2006/56W Income tax: Shell Group Restructure - Employee Share Scheme - Tax exempt

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Class Ruling CR 2006/49W Income tax: return of capital: Rinker Group Limited

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Class Ruling CR 2006/43W Income tax: Approved Early Retirement Scheme - Wallenius Wilhelmsen Logistics

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Class Ruling CR 2006/45W Income tax: Promina Group Limited - proposed 2006 return of capital

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Class Ruling CR 2006/44W Income tax: Approved Early Retirement Scheme - Nissan Motor Co (Australia) Pty Ltd

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Class Ruling CR 2006/41W Income tax: Approved Early Retirement Scheme - Box Hill Institute of TAFE - Centre for Business Programs

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Class Ruling CR 2006/42W Income tax: treatment of payments received under the Securing our Fishing Future package: · Business Exit Assistance - Fishing Concession Voluntary Surrender · Boat Scrapping Incentive · Business Advice Assistance

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Class Ruling CR 2006/40W Income tax: Approved Early Retirement Scheme - Box Hill Institute of TAFE - Centre for Media, Design and Arts

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Class Ruling CR 2006/37W Income tax: return of capital: Endeavour HealthCare Ltd

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Class Ruling CR 2006/39W Income tax: Avatar Industries Limited: proposed return of capital

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Class Ruling CR 2006/38 Income tax: deductibility of donations to the Australian Prospectors and Miners Hall of Fame

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Class Ruling CR 2006/36W Income tax: capital gains: scrip for scrip roll-over: exchange of units in the Principal America Office Trust for units in the Macquarie Office Trust.

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Class Ruling CR 2006/34W Income tax: Approved Early Retirement Scheme - Department of Justice - Corrections Victoria

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Class Ruling CR 2006/29W Income tax: capital gains: amendment of constitution: possibility of creation of a new trust: Macquarie Infrastructure Trust (I)

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Class Ruling CR 2006/32W Income tax: capital gains: amendment of constitution: possibility of creation of a new trust: Diversified Utility and Energy Trust No 2

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Class Ruling CR 2006/33W Income tax: share buy-back: BHP Billiton Limited

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Class Ruling CR 2006/31W Income tax: capital gains: amendment of constitution: possibility of creation of a new trust: Diversified Utility and Energy Trust No 1

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Class Ruling CR 2006/30W Income tax: capital gains: amendment of constitution: possibility of creation of a new trust: Macquarie Infrastructure Trust (II)

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Class Ruling CR 2006/25W Income tax: AMP Limited - proposed return of capital to shareholders

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Class Ruling CR 2006/23W Income tax: off-market share buy-back: St George Bank Limited

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Class Ruling CR 2006/22W Income tax: Approved Early Retirement Scheme - Tarong Energy Corporation Limited

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Class Ruling CR 2006/21W Income tax: Approved Early Retirement Scheme - Department of Sustainability and Environment

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Class Ruling CR 2006/14W Income tax: Approved Early Retirement Scheme - Shell Refining (Australia) Pty Ltd

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Class Ruling CR 2006/10W Approved Early Retirement Scheme - Bostik Australia Pty Limited

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Class Ruling CR 2006/9W Preferred Capital Limited, Commonwealth Bank of Australia - Perpetual Exchangeable Repurchaseable Listed Securities (PERLS III)

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Class Ruling CR 2006/8W Income tax: redemption of Preferred Exchangeable Resettable Listed Shares (PERLS) - Commonwealth Bank of Australia

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Class Ruling CR 2006/7W Income tax: Approved Early Retirement Scheme - Queensland Government

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Class Ruling CR 2006/4W Income tax: Approved Early Retirement Scheme - NCR Australia Pty Limited

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Class Ruling CR 2006/6W Income tax: off-market share buy-back: Westpac Banking Corporation

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Class Ruling CR 2006/2W Income tax: Macquarie Goodman Management Limited - Macquarie Goodman Group merger stapling arrangement

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Class Ruling CR 2006/1W Income tax: Macquarie Goodman Industrial Trust - Macquarie Goodman Group merger stapling arrangement

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Class Ruling CR 2005/116W Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust

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Class Ruling CR 2005/115W Income tax: capital gains tax: demerger by Minotaur Resources Limited of Minotaur Exploration Limited and merger of Minotaur Resources Limited with Oxiana Limited

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Class Ruling CR 2005/114W Income tax: Permanent Investment Management Ltd as Trustee for DCA Funding Trust - Hybrid Equity-Linked Trust-issued High-Yield Securities

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Class Ruling CR 2005/112W Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust

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Class Ruling CR 2005/113W Income tax: redundancy payments - Newmont Yandal Operations Pty Ltd - Employees of Wiluna Gold Mine

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Class Ruling CR 2005/111W Income tax: Approved Early Retirement Scheme - Backwell IXL Pty Ltd

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Class Ruling CR 2005/110W Income tax: Approved Early Retirement Scheme - Australian National University

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Class Ruling CR 2005/109W Income tax: treatment of payments under the Great Barrier Reef Marine Park Structural Adjustment Package 2004: · Employee Assistance

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Class Ruling CR 2005/108W Income tax: treatment of payments received under the Great Barrier Reef Marine Park Structural Adjustment Package 2004: · Full Business Restructure Assistance; · Simplified Business Restructure Assistance; and · Business Advice Assistance

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Class Ruling CR 2005/107W Income tax: treatment of payments received under the Great Barrier Reef Marine Park Structural Adjustment Package 2004: · Business Exit (fishery related business) Assistance; and · Business Advice Assistance

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Class Ruling CR 2005/106W Income tax: treatment of payments received under the Great Barrier Reef Marine Park Structural Adjustment Package 2004: · Business Exit (licence buy out) Assistance; and · Business Advice Assistance

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Class Ruling CR 2005/105W Income tax: Approved Early Retirement Scheme - Queensland Department of Corrective Services

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Class Ruling CR 2005/102W Income tax: scrip for scrip roll-over: exchange of shares in The Hills Motorway Limited for shares in Transurban Holdings Limited and exchange of units in Hills Motorway Trust for units in Transurban Holding Trust

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Class Ruling CR 2005/95W Income tax: return of share capital by Credit Union Services Corporation (Australia) Limited

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Class Ruling CR 2005/96W Income tax: return of capital: New Hope Corporation Limited

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Class Ruling CR 2005/94W Income tax: share buy-back: Canning Energy Limited

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Class Ruling CR 2005/92W Income tax: Approved Early Retirement Scheme - City West Water Limited

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Class Ruling CR 2005/91W Income tax: capital reduction: Goldman Sachs JBWere Group Holdings Pty Ltd

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Class Ruling CR 2005/93W Income tax: dividend payment: StateWest Credit Society Limited

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Class Ruling CR 2005/87W Income tax: off-market share buy-back: Central Equity Limited

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Class Ruling CR 2005/86W Income tax: Baycorp Advantage Limited: return of capital and on-market share buy-back

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Class Ruling CR 2005/84W Income tax: Approved Early Retirement Scheme - Department of Justice - Corrections Victoria

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Class Ruling CR 2005/81W Income tax: exchange of shares in Sigma Company Limited for shares in Arrow Pharmaceuticals Limited

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Class Ruling CR 2005/83W Income tax: demerger of Mayne Pharma Limited by Mayne Group Limited

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Class Ruling CR 2005/10W Income tax: scrip for scrip roll-over: proposed takeover of National Foods Ltd by Fonterra Co-operative Group Ltd

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Class Ruling CR 2005/80W Income tax: Approved Early Retirement Scheme: Effem Foods Pty Ltd

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Class Ruling CR 2005/79W Income tax: capital gains: statutory licence rollover: water rights under the Water Management Act 2000 (NSW)

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Class Ruling CR 2005/78W Income tax: AEP Financial Services Holdings Pty Limited offer to acquire shares in Baycorp Advantage Limited: return of capital

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Class Ruling CR 2005/74W Income tax: capital gains: demerger of Progressive Enterprises Holdings Limited by Foodland Associated Limited

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Class Ruling CR 2005/77W Income tax: Approved Early Retirement Scheme - Queensland Department of Child Safety

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Class Ruling CR 2005/75W Income tax: scrip for scrip roll-over: proposed acquisition of Foodland Associated Limited by Metcash Limited

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Class Ruling CR 2005/76W Income tax: scrip for scrip roll-over: proposed acquisition of Progressive Enterprises Holdings Limited by Woolworths Limited

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Class Ruling CR 2005/73W Income tax: capital distribution of Centro Retail Securities by Centro Property Trust

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Class Ruling CR 2005/70W Income tax: Trafalgar Platinum Fund No. 12 - Trafalgar Corporate Group merger stapling arrangement

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Class Ruling CR 2005/69W Income tax: Trafalgar Opportunity Fund No. 4 - Trafalgar Corporate Group merger stapling arrangement

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Class Ruling CR 2005/71W Income tax: Keycorp Limited - proposed return of capital

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Class Ruling CR 2005/72W Income tax: cancellation of shares in The News Corporation Limited - consequences for shareholders who do not or cannot choose scrip for scrip rollover

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Class Ruling CR 2005/68W Income tax: conversion by Ricegrowers' Co-operative Limited to a company registered under the Corporations Act 2001 and subsequent issue of additional shares

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Class Ruling CR 2005/67W Income tax: Approved Early Retirement Scheme - Alcoa of Australia Ltd

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Class Ruling CR 2005/42W Income tax: Eligible Termination Payments - Industry Restructure Payment and Industry Restructure (Voluntary Departure) Payment under the Victorian Forestry Worker Assistance Program

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Class Ruling CR 2005/65W Income tax: scrip for scrip roll-over: merger of CI Resources Limited and Phosphate Resources Limited

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Class Ruling CR 2005/64W Income tax: return of capital: Endeavour HealthCare Ltd

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Class Ruling CR 2005/66W Income tax: HHG PLC: return of capital

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Class Ruling CR 2005/61W Income tax: CGT event K6: Tattersall's Group Restructure: Beneficiaries of the Estate of the Late George Adams

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Class Ruling CR 2005/63W Income tax: scrip for scrip roll-over: merger of James Fielding Group and Mirvac Group

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Class Ruling CR 2005/56W Income tax: Promina Group Limited - Employee Share Purchase Plan (Deferral 2003)

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Class Ruling CR 2005/55W Income tax: share buy-back: Rio Tinto Limited

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Class Ruling CR 2005/58W Income tax: Promina Group Limited - Senior Management Performance Share Plan

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Class Ruling CR 2005/57W Income tax: Promina Group Limited - Employee Share Purchase Plan (Exemption 2003)

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Class Ruling CR 2005/13W Income tax: return of capital: WMC Resources Limited

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Class Ruling CR 2005/50W Income tax: capital gains: scrip for scrip roll-over: exchange of units in the Macquarie Airports Sophisticated Investor Trust No. 2 for units in the Macquarie Airports Trust (1)

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Class Ruling CR 2005/48W Income tax: share buy-back: Coles Myer Ltd

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Class Ruling CR 2005/47W Income tax: capital gains: demerger of Novacoat Holdings Limited by Virtualplus Holdings Limited

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Class Ruling CR 2005/49W Income tax: capital gains: scrip for scrip roll-over: exchange of units in the Macquarie Airports Sophisticated Investor Trust for units in the Macquarie Airports Trust (1)

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Class Ruling CR 2005/51W Income tax: return of capital: Aristocrat Leisure Limited

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Class Ruling CR 2005/46W Income tax: scrip for scrip roll-over: acquisition of Tab Limited shares by Tabcorp Investments No. 4 Pty Ltd

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Class Ruling CR 2005/30W Income tax: scrip for scrip roll-over: proposed takeover of Foodland Associated Limited by Metcash Trading Limited

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Class Ruling CR 2005/45W Income tax: capital reduction: CSR

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Class Ruling CR 2005/39W Income tax: Promina Group Limited - proposed capital reduction

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Class Ruling CR 2005/40W Income tax: off-market share buy-back: BlueScope Steel Limited

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Class Ruling CR 2005/41W Income tax: Approved Early Retirement Scheme - Hella Australia Pty Ltd

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Class Ruling CR 2005/38W Income tax: off-market share buy-back: Corporate Express Australia Limited

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Class Ruling CR 2005/37W Income tax: trust restructure and transfer of assets - Estate of the Late George Adams/Tattersall's Limited

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Class Ruling CR 2005/35W Income tax: Approved Early Retirement Scheme - The South Australian Forestry Corporation (ForestrySA)

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Class Ruling CR 2005/34W Income tax: Approved Early Retirement Scheme - Department of Justice - Corrections Victoria

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Class Ruling CR 2005/33W Income tax: capital gains tax: variation of share rights: Singleton Equity Housing Limited

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Class Ruling CR 2005/31W Income tax: off-market share buy-back: Seek Limited

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Class Ruling CR 2005/32W Income tax: capital gains: Subordinated Adjustable Income Non-refundable Tier 1 Securities: St. George Bank Limited

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Class Ruling CR 2005/29W Income tax: off-market share buy-back: Central Equity Ltd

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Class Ruling CR 2005/28W Income tax: AMP Limited: proposed capital return

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Class Ruling CR 2005/27W Income tax: eligible termination payment: the Western Australian Egg Marketing Board - Transfer of employment

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Class Ruling CR 2005/24W Income tax: return of share capital: Kemp & Denning Limited

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Class Ruling CR 2005/23W Income tax: return of capital: The Australian Gas Light Company

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Class Ruling CR 2005/17W Income tax: assessable income: Worker Assistance Program to assist recipients to commence a business - Western Australian Timber Industry Assistance Program

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Class Ruling CR 2005/16W Income tax: capital gains: demerger of NGM Resources Limited by Aviva Corporation Limited

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Class Ruling CR 2005/18W Income tax: assessable income: Worker Assistance Program to assist business development for recipients with an existing business - Western Australian Timber Industry Assistance Program

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Class Ruling CR 2005/14W Income tax: off-market share buy-back: Tower Limited

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Class Ruling CR 2005/12W Income tax: Aventis SA 'Aventis Shares' and 'Aventis Performance' Group Savings Plans for employees - Sanofi-Synthelabo Tender Offer for Aventis SA shares

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Class Ruling CR 2005/11W Income tax: scrip for scrip roll-over: exchange of ordinary shares and options in Metcash Trading Limited for ordinary shares and options in The Newco Project X Limited

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Class Ruling CR 2005/9W Income tax: research and development: membership funding for the Australian Coal Association Research Program

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Class Ruling CR 2005/8W Income tax: return of capital - Strike Oil NL

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Class Ruling CR 2005/7W Income tax: Telstra Corporation Limited Off-Market Share Buy-back 2004: Telstra Employee Share Scheme Participants

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Class Ruling CR 2005/6W Income tax: off-market share buy-back: Ansell Limited

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Class Ruling CR 2005/5W Income tax: Approved Early Retirement Scheme - Shell Refining (Australia) Pty Ltd

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Class Ruling CR 2005/3W Income tax: return of capital: STW Communications Group Limited

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Class Ruling CR 2005/2W Income tax: Warrnambool Cheese and Butter Factory Holdings Company LTD - Heritage Participation Shares

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Class Ruling CR 2005/1W Income tax: Approved Early Retirement Scheme - Effem Foods Pty Ltd

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Class Ruling CR 2004/153W Income tax: Return of Capital: Wesfarmers Limited

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Class Ruling CR 2004/152W Income tax: Off-Market Share Buy-back: Telstra Corporation Limited

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Class Ruling CR 2004/150W Income tax: capital gains tax: non-exempt registered clubs in New South Wales - poker machine entitlements

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Class Ruling CR 2004/151W Income tax: capital gains tax: exempt registered clubs in New South Wales - poker machine entitlements

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Class Ruling CR 2004/149W Income tax: Share Buy-Back: BHP Billiton Limited

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Class Ruling CR 2004/145W Income tax: DB RREEF Diversified Trust - DB RREEF Trust - cash sale and exchange facilities

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Class Ruling CR 2004/146W Income tax: DB RREEF Office Trust - DB RREEF Trust - stapling arrangement

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Class Ruling CR 2004/144W Income tax: DB RREEF Industrial Trust - DB RREEF Trust - cash sale and exchange facilities

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Class Ruling CR 2004/143W Income tax: DB RREEF Office Trust - DB RREEF Trust - cash sale and exchange facilitie

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Class Ruling CR 2004/148W Income tax: DB RREEF Diversified Trust - DB RREEF Trust - stapling arrangement

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Class Ruling CR 2004/147W Income tax: DB RREEF Industrial Trust - DB RREEF Trust - stapling arrangement

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Class Ruling CR 2004/142W Income tax: Eligible Termination Payment - The NSW Department of Commerce sale of cmSolutions and Q Stores - Transfer of Employment Agreements 2004

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Class Ruling CR 2004/138W Income tax: Endeavour Australia Postgraduate and Postdoctoral Research Fellowships

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Class Ruling CR 2004/139W Income tax: Endeavour Australia-Asia Postgraduate Student Awards

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Class Ruling CR 2004/141W Income tax: Endeavour Australia Cheung Kong Awards

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Class Ruling CR 2004/140W Income tax: Endeavour Australia-Europe Postgraduate Student Awards

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Class Ruling CR 2004/137W Income tax: TAB Limited - Employee Performance Share Plan - disposal of shares pursuant to takeover

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Class Ruling CR 2004/133W Income tax: capital gains: amendment of trust deed: possibility of resettlement of Trust: AXA - Future Growth Fund

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Class Ruling CR 2004/135W Income tax: capital gains: amendment of trust deed: possibility of resettlement of Trust: AXA - Industrials Fund

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Class Ruling CR 2004/136W Income tax: capital gains: amendment of trust deed: possibility of resettlement of Trust: AXA - Secure Income Fund

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Class Ruling CR 2004/132W Income tax: capital gains: amendment of trust deed: possibility of resettlement of Trust: AXA - Equity Imputation Fund

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Class Ruling CR 2004/131W Income tax: capital gains: amendment of trust deed: possibility of resettlement of Trust: AXA - Equity Growth Fund

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Class Ruling CR 2004/134W Income tax: capital gains: amendment of trust deed: possibility of resettlement of Trust: AXA - Growth & Income Fund

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Class Ruling CR 2004/125W Income tax: Commonwealth Managed Investments Limited, Commonwealth Bank of Australia - Perpetual Exchangeable Resettable Listed Securities (PERLS II)

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Class Ruling CR 2004/127W Income tax: capital reduction: AAV Limited (formerly ISIS Communications Limited)

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Class Ruling CR 2004/126W Income tax: Approved Early Retirement Scheme - Department of Justice - Corrections Victoria

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Class Ruling CR 2004/128W Income tax: capital gains: roll-over relief for shareholders: demerger of Leviathan Resources Limited by MPI Mines Ltd

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Class Ruling CR 2004/120W Income tax: Microsoft Corporation employee option plans

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Class Ruling CR 2004/118W Income tax: capital gains tax: merger of Centro Properties Group and Prime Retail Group

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Class Ruling CR 2004/116W Income tax: FKP Limited: FKP Property Group stapling arrangement

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Class Ruling CR 2004/117W Income tax: FKP Property Group - capital raising

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Class Ruling CR 2004/115W Income tax: Approved Early Retirement Scheme - NSW Business link

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Class Ruling CR 2004/114W Income tax: capital reduction: SMS Management & Technology Limited

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Class Ruling CR 2004/111W Fringe benefits tax: redundancy contributions made by a South Australian employer to the Electrical Industry Severance Scheme

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Class Ruling CR 2004/112W Income tax: off-market share buy-back: GRD NL

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Class Ruling CR 2004/110W Income tax: return of share capital by Credit Union Services Corporation (Australia) Limited

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Class Ruling CR 2004/108W Income tax: capital gains: demerger of Austin Engineering Ltd by West Australian Metals Ltd

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Class Ruling CR 2004/104W Income tax: return of capital: Minara Resources Limited

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Class Ruling CR 2004/106W Income tax: scrip for scrip roll-over: proposed exchange of shares and options in The News Corporation Limited for shares and options in News Corporation Inc.

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Class Ruling CR 2004/107W Income tax: eligible termination payment: State Rail Authority of NSW and Rail Infrastructure Corporation - transfer of employment

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Class Ruling CR 2004/105W Income tax: Approved Early Retirement Scheme - Education Queensland

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Class Ruling CR 2004/103W Income tax: share buy-back and redemption of Reset Convertible Preference Shares: Santos Limited

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Class Ruling CR 2004/102W Income tax: employee share scheme - Allocation Share Plan: NRMA Insurance Group Limited

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Class Ruling CR 2004/100W Income tax: share buy-back: Insurance Australia Group Limited

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Class Ruling CR 2004/101W Income tax: share buy-back: Lemarne Corporation Limited

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Class Ruling CR 2004/98W Income tax: assessability of income: City of Calgary employees working in Australia under a fire fighter exchange program with an Australian fire fighting authority

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Class Ruling CR 2004/96W Income tax: Lend Lease Corporation Limited: Employee Share Scheme: Cessation Time

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Class Ruling CR 2002/60W Income tax: compensation payments to Holocaust survivors and their relatives - the Stichting Maror-gelden Overheid Foundation

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Class Ruling CR 2004/80W Income tax: scrip for scrip roll-over: merger of AusBulk Limited and ABB Grain Limited

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Class Ruling CR 2004/91W Income tax: distribution to shareholders by Circadian Technologies Limited

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Class Ruling CR 2004/90W Income tax: employer reimbursement of interest incurred by employees of Macquarie Bank Limited or its subsidiaries on borrowings used to acquire notes relating to a Land Transport Facilities Borrowing Agreement

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Class Ruling CR 2004/89W Income tax: Approved Early Retirement Scheme - State Library of Victoria

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Class Ruling CR 2004/83W Income tax: Approved Early Retirement Scheme - Chisholm Institute of TAFE

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Class Ruling CR 2004/84W Income tax: Approved Early Retirement Scheme - Department of Treasury and Finance (Victoria)

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Class Ruling CR 2004/82W Income tax: share buy-back: Westpac Banking Corporation

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Class Ruling CR 2004/81W Income tax: assessable income: assessability of a Matched Savings Payment received under the ANZ - Brotherhood of St. Laurence pilot Saver Plus Program

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Class Ruling CR 2004/77W Income tax: United Utilities Public Limited Company (PLC) Performance Share Plan

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Class Ruling CR 2004/79W Income tax: scrip for scrip roll-over: merger of United Grower Holdings Limited and ABB Grain Limited

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Class Ruling CR 2004/78W Income tax: capital gains: scrip for scrip roll-over: exchange of units in Principal Office Fund for units in Investa Property Trustss 2004

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Class Ruling CR 2004/74W Income tax: capital reduction: Singapore Telecommunications Limited

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Class Ruling CR 2004/71W Income tax: Approved Early Retirement Scheme - South Australian Water Corporation (Targeted Voluntary Early Retirement)

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Class Ruling CR 2004/67W Income tax: Approved Early Retirement Scheme - New South Wales Department of Commerce

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/64W Income tax: exchange of shares in Grainco Australia Limited for shares or cash in GrainCorp Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/66W Income tax: Demerger of Australian Co-Operative Foods Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/65W Income tax: Share buy-back: Commonwealth Bank of Australia

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/87W Income tax: Preference share buy-back: Village Roadshow Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/63W Income tax: Approved Early Retirement Scheme - Kew Residential Services

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/59W Income tax: Approved Early Retirement Scheme - University of Sydney - Faculty of Rural Management

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/58W Income tax: Approved Early Retirement Scheme - Nissan Motor Co (Australia) Pty Ltd and Vehicle Distributors Australia Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/57W Income tax: Off-Market Share Buy-Back: Telstra Corporation Limited: Telstra Employee Share Scheme Participants

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/56W Income tax: Westfield Holdings Limited - Westfield Group merger sale facility

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/55W Income tax: Westfield Trust - Westfield Group merger sale facility

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/54W Income tax: Westfield America Trust - Westfield Group merger sale facility

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/53W Income tax: Westfield Holdings Limited - Westfield Group merger stapling arrangement

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/52W Income tax: Westfield Trust - Westfield Group merger stapling arrangement

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/51W Income tax: Westfield America Trust - Westfield Group merger stapling arrangement

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/50W Income tax: Approved Early Retirement Scheme - CITEC

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/49W Income tax: National Entitlement Security Trust payments to members - character of payments made to members

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/47W Income tax: Approved Early Retirement Scheme - NSW Roads and Traffic Authority

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/46W Income tax: Reduction of Share Capital: APPP Holdings Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/45W Income tax: Approved Early Retirement Scheme - Central Highlands Region Water Authority (Timbermill)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/43W Income tax: Approved Early Retirement Scheme - South Australian Water Corporation (Targeted Voluntary Separation Package)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/38W Income tax: Off-Market Share Buy-Back: Telstra Corporation Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/40W Income tax: deductibility of employer contributions to the National Entitlement Security Trust

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/41W Fringe benefits tax: redundancy contributions made by a South Australian employer to the Building Industry Redundancy Scheme Trust Fund

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/35W Income tax: Approved Early Retirement Scheme - Snowy Hydro Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/37W Income Tax: Assessability of income: Bougainville Transition Team

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/28W Fringe benefits tax: Contribution to an Approved Worker Entitlement Fund: the CFMEU Construction and General Division NSW Branch Collective Bargaining Agreement 31 October 2005

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/27W Fringe benefits tax: Contribution to an Approved Worker Entitlement Fund: the Queensland Building Industry Sub-Contractors Certified Agreement 31 October 2005

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/29W Income tax: AMP Limited Demerger - AMP Employee and Executive Option Plans

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/31W Income tax: Approved Early Retirement Scheme - St Bede's College, Victoria

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/24W Income tax: capital gains: scrip for scrip roll-over: exchange of units in the AMP Industrial Trust for units in the Macquarie Goodman Industrial Trust

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/25W Income tax: Approved Early Retirement Scheme - Water Corporation (Western Australia)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/22W Fringe benefits tax: Contribution to an Approved Worker Entitlement Fund: the Victorian CFMEU Building and Construction Industry Collective Bargaining Agreement 2002-2005

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/20W Income tax: Approved Early Retirement Scheme - PBR Australia Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/21W Fringe benefits tax: Contribution to an Approved Worker Entitlement Fund: the Victorian Certified CEPU (Plumbing Division) Enterprise Agreement 2002 to 2005

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/16W Income tax: Share Buy-Back: Foster's Group Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/15W Income tax: AMP Limited Demerger - AMP Employee Share Ownership Plan

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/14W Income tax: out of court settlement payment to holders of 'AXA Prosperity Bonds'

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/13W Income tax: Share buy-back: Seven Network Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/10W Income tax: Approved Early Retirement Scheme - RMIT University (TAFE Teaching staff)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/7W Income tax: Dividends: Guinness Peat Group plc (GPG) Capitalisation Issue

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/9W Income tax: Approved Early Retirement Scheme - South Australian Government

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2004/8W Income tax: Approved Early Retirement Scheme - Energy Brix Australia Corporation Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/110W Income tax: capital gains: amendment of trust deed: possibility of resettlement of Trust: Macquarie Australian Enhanced Equities Fund

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/108W Income tax: Approved Early Retirement Scheme - Victorian Electoral Commission

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/107W Income tax: AMP Limited: Demerger, Capital Adjustment and Scheme of Arrangement

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/106W Income tax: Approved Early Retirement Scheme - Feltex Australia Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/103W Income tax: Share Buy-Back: Woolworths Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/105W Income tax: Return of Capital - Wesfarmers Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/101W Income tax: Approved Early Retirement Scheme - Department of Education & Training

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/99W Income tax: Approved Early Retirement Scheme - Department of Innovation, Industry and Regional Development

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/98W Income tax: capital reduction: Australand Holdings Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/95W Income tax: capital gains: scrip for scrip roll over: exchange of shares in GPG (UK) Holdings plc (GPG Holdings) known formerly as Guinness Peat Group plc for shares in the Guinness Peat Group plc (GPG) known formerly as Brunel Holdings plc

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/90W Income tax: capital gains: scrip for scrip roll-over: exchange of units in AMP Diversified Property Trust for units in Stockland Trust

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/89W Income tax: scrip for scrip roll-over: merger of Jupiters Limited and TABCORP Holdings Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/86W Income tax: scrip for scrip roll-over: exchange of: units in Colonial First State Development Trust, Colonial First State Industrial Property Trust and Colonial First State Commercial Property Trust for units in Commonwealth Property Office Fund, and units in Colonial First State Retail Property Trust for units in the Gandel Retail Trust

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/83W Income tax: exempt foreign employment income: Papua New Guinea Health Services Support Program (PNG HSSP) employees based in Papua New Guinea and administered by the Australian Agency for International Development (AusAID)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/85W Income tax: treatment of receipts from Business Exit Assistance scheme: Western Australian Timber Industry Structural Adjustment Program

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/82W Income tax: Employee Share Scheme: Exempt Conditions: disposal of shares held under Jupiters Limited Exempt Employee Share Plan within three years of acquisition

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/81W Income tax: exchange of shares in Connect Credit Union of Tasmania Limited for ordinary shares in Connect Group Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/80W Income tax: Approved Early Retirement Scheme - Visy Industries

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/79W Income tax: Approved Early Retirement Scheme - Loy Yang Power Management Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/78W Income tax: Jupiters / TABCORP merger - Special Dividend

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/77W Income Tax: Jupiters / TABCORP merger - Centrebet Dividend

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/74W Income tax: Approved Early Retirement Scheme - DaimlerChrysler Australia/Pacific Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/70W Income tax: Approved Early Retirement Scheme - Department of Justice of Victoria - Victims Referral and Assistance Service

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/69W Income tax: Approved Early Retirement Scheme - Department of Sustainability and Environment of Victoria

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/66W Income tax: capital gains: demerger roll-over relief for shareholders: demerger of Tethyan Copper Company Limited from Mincor Resources NL

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/65W Income tax: Overseas travel expenses - employees of National Capital Authority

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/62W Income tax: Approved Early Retirement Scheme - Riverina Wool Combing Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/59W Income tax: Approved Early Retirement Scheme - NSW Police

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/60W Income tax: Employee Share Scheme: Exemption conditions: disposal of shares held under Bank of Western Australia Limited General Employee Share Ownership Plan within three years of acquisition

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/57W Income tax: Approved Early Retirement Scheme - Spencer Street Station Authority

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/56W Income tax: Approved Early Retirement Scheme - Alinta Limited and subsidiary and related companies

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/54W Income tax: Approved Early Retirement Scheme - Australian Centre for the Moving Image

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/53W Income tax: Saint Gobain Group Savings Plan for Australian Employees

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/46W Income tax: capital gains: amendment of trust deed: possibility of resettlement of Trust: Wholesale Australian Property Fund

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/47W Income tax: capital gains: amendment of trust deed: possibility of resettlement of Trust: Macquarie Property Securities Fund

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/48W Income tax: Approved Early Retirement Scheme - James Glen Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/49W Income tax: Share Buy-Back: Phosphate Resources Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/45W Income tax: Employee Share Scheme: Exemption Conditions: disposal of shares held under MIM Holdings Limited General Employee Share Plan within three years of acquisition

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/44W Income tax: Approved Early Retirement Scheme - Rail Infrastructure Corporation

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/43W Income tax: Approved Early Retirement Scheme - Central Gippsland Institute of TAFE

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/42W Income tax: Approved Early Retirement Scheme - South Australian Water Corporation (Succession Based Reform)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/41W Income tax: Approved Early Retirement Scheme - South Australian Water Corporation (Skill Based Reform)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/40W Income tax: Approved Early Retirement Scheme - Victoria Police

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/39W Income tax: Approved Early Retirement Scheme - Museum Victoria

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/31W Income tax: Approved Early Retirement Scheme - Box Hill Institute of TAFE

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/32W Income tax: Approved Early Retirement Scheme - Swinburne University of Technology (TAFE Division)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/29W Income tax: Approved Early Retirement Scheme - RMIT University

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/27W Income tax: Approved Early Retirement Scheme - Queensland Performing Arts Trust

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/22W Income tax: Approved Early Retirement Scheme - Queensland Teachers' Union

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/21W Income tax: Approved Early Retirement Scheme - Brisbane City Council

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/20W Income tax: Approved Early Retirement Scheme - Adult Multicultural Education Servic

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/18W Income tax: Share-Buy-Back: Normandy NFM Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/17W Income tax: Approved Early Retirement Scheme - Alcoa of Australia Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/11W Income tax: Interest on Special Purpose Trust Accounts of Regulated Principals

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/14W Income tax: Approved Early Retirement Scheme - NSW Department of Public Works and Services

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/15W Income tax: Approved Early Retirement Scheme - Kew Residential Services

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/12W Income tax: CSR Limited Demerger - CSR Employee Share Acquisition Plan

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/13W Income tax: CSR Limited Demerger - CSR Universal Share/Option Plan

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/9W Income tax: Approved Early Retirement Scheme - CSR Emoleum Services Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/10W Income tax: Special Dividend, Capital Reduction and Related Scheme of Arrangement for the Demerger of Rinker Group Limited from CSR Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/8W Income tax: Approved Early Retirement Scheme - Kangan Batman Institute of TAFE

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/6W Income tax: Approved Early Retirement Scheme - Unilever Australia Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/2W Income tax: Approved Early Retirement Scheme - Mackay Sugar Co-operative Association Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2003/3W Income tax: Approved Early Retirement Scheme - Blackheath and Thornburgh College

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/89W Income Tax: Dividend, capital reduction and related schemes of arrangement for the demerger of SciGen Limited from Sonic Healthcare Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/87W Income tax: Approved Early Retirement Scheme - Loy Yang Power Management Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/88W Income tax: Approved Early Retirement Scheme - Snowy Hydro Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/86W Income tax: American International Assurance Company (Australia) Limited Statutory Fund No. 3 - Continuation of Life Insurance Policy

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/79W Income tax: Approved Early Retirement Scheme - Pasminco Australia Limited, Rosebery Mine

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/85W Income tax: Capital gains tax: CGT event G3: Pasminco Limited (subject to Deed of Company Arrangement)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/84W Income tax: Approved Early Retirement Scheme - James Cook University

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/71W Income tax: reduction of capital and related scheme of arrangement for the demerger of Loomis Limited by Mayne Group Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/82W Income tax: Approved Early Retirement Scheme - Bendigo Regional Institute of TAFE

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/80W Income tax: Approved Early Retirement Scheme - Epixtech Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/81W Income tax: capital gains: demerger roll-over relief for shareholders: demerger of WMC Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/78W Income Tax: WMC Limited Demerger - Option Scheme affecting employees and former employees of WMC Limited Group holding options over WMC Limited shares

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/76W Income tax: Approved Early Retirement Scheme - Victoria University of Technology

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/73W Income tax: Share Buy-Back NRMA Insurance Group Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/74W Income tax: Share Buy-Back Insurance Australia Group Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/68W Income tax: Approved Early Retirement Scheme - Deakin University

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/69W Income tax: Approved Early Retirement Scheme - State Revenue Office Victoria

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/70W Income tax: Approved Early Retirement Scheme - Adult Multicultural Education Services, Department of Education and Training, Victoria

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/67W Income tax: capital gains: scrip for scrip roll-over: exchange of units in Mirvac Commercial Trust for units in Mirvac Property Trust

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/66W Income tax: Allowable deduction: tuition fees paid by certain Royal Melbourne Institute of Technology ('RMIT') students

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/65W Income tax: Approved Early Retirement Scheme - Rural Finance Corporation of Victoria

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/58W Income tax: Share Buy-Back: Bank of Queensland Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/64W Income tax: Approved Early Retirement Scheme - NSW Roads and Traffic Authority

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/62W Income tax: Approved Early Retirement Scheme - TransGrid

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/50W Income tax: Approved Early Retirement Scheme - CSR Emoleum Services Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/55W Income tax: Approved Early Retirement Scheme - South Australian Government

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/53W Income tax: Johnson & Johnson Pty Ltd - Deferred Share Plan

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/54W Income tax: Approved Early Retirement Scheme - Hewlett Packard Australia Ltd, Compaq Computer Australia Pty Ltd, Compaq Technologies (Aust) Pty Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/52W Income tax: Johnson & Johnson Pty Ltd - Exempt Share Plan

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/51W Income tax: Approved Early Retirement Scheme - N.S.W. Ministry of Energy and Utilities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/48W Income tax: Approved Early Retirement Scheme - Queensland Government

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/47W Income tax: Approved Early Retirement Scheme - Victoria Police

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/46W Income tax: Approved Early Retirement Scheme - Victoria University of Technology

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/45W Income tax: Selective Capital Reduction and Special Dividend

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/44W Income tax: Approved Early Retirement Scheme - Rail Infrastructure Corporation

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/42W Income tax: Approved Early Retirement Scheme - Allied Bearing Co (Cairns)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/40W Income tax: Approved Early Retirement Scheme - Department of Information Technology and Management

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/43W Income tax: Approved Early Retirement Scheme - Department of Infrastructure, Victoria

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/41W Income tax: Return of Capital by Bligh Ventures Ltd

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/39W Income tax: Approved Early Retirement Scheme - Riverina Wool Combing Pty Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/38W Income tax: Approved Early Retirement Scheme - Ford Motor Company of Australia Limited

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/36W Income tax: Approved Early Retirement Scheme - South Australian Water Corporation (Skill Based Reform)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/37W Income tax: Approved Early Retirement Scheme - South Australian Water Corporation (Succession Based Reform)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing

Class Ruling CR 2002/35W Income tax: Approved Early Retirement Scheme - Australian Provincial Newspapers Limited and Subsidiary Companies

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Class Ruling CR 2002/34W Income tax: Approved Early Retirement Scheme - South Australian Water Corporation

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Class Ruling CR 2002/33W Income tax: Approved Early Retirement Scheme - Applied Soil Technology Pty Limited

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Class Ruling CR 2002/32W Income tax: capital gains: the issue by St George Bank Limited of preference shares called St George Preferred Resetting Yield Marketable Equity Securities (PRYMES)

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Class Ruling CR 2002/31W Income tax: Approved Early Retirement Scheme - Education Queensland

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Class Ruling CR 2002/30W Income tax: Approved Early Retirement Scheme - Department of Human Services (Grampians Region)

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Class Ruling CR 2002/29W Income tax: Approved Early Retirement Scheme - Department of the House of Representatives, Parliament of Australia

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Class Ruling CR 2002/28W Income tax: Approved Early Retirement Scheme - The Parliament of New South Wales - Printing Services

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Class Ruling CR 2002/27W Income tax: Approved Early Retirement Scheme - Hella Australia Pty Ltd

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Class Ruling CR 2002/26W Income tax: capital reduction and related scheme of arrangement for the demerger of BHP Steel Limited

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Class Ruling CR 2002/25W Income tax: Approved Early Retirement Scheme - Department of Justice, Victoria

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Class Ruling CR 2002/24W Income tax: Approved Early Retirement Scheme - Alcoa of Australia Ltd

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Class Ruling CR 2002/22W Income tax: Approved Early Retirement Scheme - Mater Hospital Mackay

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Class Ruling CR 2002/19W Income tax: assessable income: football umpires: Tasmanian Football League Umpires Association (TFLUA) receipts

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Class Ruling CR 2002/18W Income tax: Approved Early Retirement Scheme - Nacos Credit Union Ltd

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Class Ruling CR 2002/17W Income tax: Approved Early Retirement Scheme - Department of Treasury and Finance Victoria

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Class Ruling CR 2002/16W Income tax: Share Buy-Back: TAB Limited

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Class Ruling CR 2002/14W Income tax: Approved Early Retirement Scheme - NSW Department of Industrial Relations

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Class Ruling CR 2002/15W Income tax: Approved Early Retirement Scheme - Joint Services Department, Parliament of Victoria

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Class Ruling CR 2002/12W Income tax: Approved Early Retirement Scheme - M S W A Trust

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Class Ruling CR 2002/11W Income tax: Approved Early Retirement Scheme - Port Waratah Coal Services Limited

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Class Ruling CR 2002/10W Income tax: Approved Early Retirement Scheme - Dampier Salt Limited

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Class Ruling CR 2002/9W Income tax: Approved Early Retirement Scheme - Victoria Police - Property and Warehouse Branch

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Class Ruling CR 2002/8W Income tax: Approved Early Retirement Scheme - Chisholm Institute of TAFE Victoria

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Class Ruling CR 2002/7W Income tax: Approved Early Retirement Scheme - Holmesglen Institute of TAFE Victoria

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Class Ruling CR 2002/6W Income tax: Return of capital by Ranger Minerals Ltd

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Class Ruling CR 2002/3W Income tax: Approved Early Retirement Scheme - SunWater

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Class Ruling CR 2002/2W Income tax: Approved Early Retirement Scheme - Trinity College Incorporated

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Class Ruling CR 2002/1W Income tax: Eligible Termination Payment - FreightCorp Sale and Transfer of Employment

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Class Ruling CR 2001/85W Income tax: capital gains: scrip for scrip roll-over: exchange of units in the Transurban City Link Unit Trust for units in the Transurban Holding Trust

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Class Ruling CR 2001/83W Income tax: Approved Early Retirement Scheme - Water Corporation (Western Australia)

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Class Ruling CR 2001/82W Income Tax: Employee Share Scheme: Executive Option and Performance Right Plan Pacifica Group Ltd

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Class Ruling CR 2001/84W Income tax: Approved Early Retirement Scheme - NSW Roads and Traffic Authority

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Class Ruling CR 2001/80W Income tax: Approved Early Retirement Scheme - Energy Brix Australia Corporation Pty Ltd

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Class Ruling CR 2001/79W Income tax: Approved Early Retirement Scheme - Melbourne Convention and Exhibition Trust

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Class Ruling CR 2001/75W Income tax: capital gains: St George Bank Limited share buy-back and issue of Sell Back Rights

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Class Ruling CR 2001/74W Income tax: Approved Early Retirement Scheme - VAW Kurri Kurri Pty Limited

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Class Ruling CR 2001/73W Income tax: Approved Early Retirement Scheme - Diocesan Catholic Education Office, Diocese of Rockhampton

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Class Ruling CR 2001/72W Income tax: Approved Early Retirement Scheme - National Australia Bank Ltd. Business Financial Services Division

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Class Ruling CR 2001/71W Income tax: Approved Early Retirement Scheme - TAFE Queensland

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Class Ruling CR 2001/69W Income tax: Off-Market Share Buy-Back by Santos Ltd

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Class Ruling CR 2001/67W Income tax: Approved Early Retirement Scheme - Department of Administrative and Information Services (Ports Corporation South Australia)

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Class Ruling CR 2001/64W Income tax: Approved Early Retirement Scheme - Royal Automobile Club of Victoria

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Class Ruling CR 2001/65W Income tax: Approved Early Retirement Scheme - Royal Melbourne Institute of Technology

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Class Ruling CR 2001/66W Income tax: Approved Early Retirement Scheme - Ministry of Energy and Utilities

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Class Ruling CR 2001/62W Income tax: Approved Early Retirement Scheme - Niro Australia Pty Ltd

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Class Ruling CR 2001/63W Income tax: State of Queensland 8% Exchanging Instalment Notes - Series 2 exchanging on 31 October 2001 for Suncorp-Metway Limited ordinary shares

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Class Ruling CR 2001/61W Income tax: Approved Early Retirement Scheme - Loy Yang Power Management Pty Ltd

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Class Ruling CR 2001/60W Income tax: capital gains: personal-use assets: Contributors to the Credicare Health Fund

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Class Ruling CR 2001/59W Income tax: Approved Early Retirement Scheme - Australian Provincial Newspapers Limited

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Class Ruling CR 2001/58W Income tax: Approved Early Retirement Scheme - The Trustees of the Christian Brothers (Queensland)

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