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

5/25/2016 15:58
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Class Ruling CR 2004/94W Income tax: La Trobe University – Student Industry Based Learning Scholarship

5/25/2016 15:58
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Class Ruling CR 2004/36W Income tax: Department of Education Services WA – Millennium Indigenous Teacher Scholarships

5/25/2016 14:01
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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 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 2004/39W Income tax: assessable income: football umpires: Riverina Australian Football Umpires Association Inc. receipts

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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 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 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 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 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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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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

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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

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

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

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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

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

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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

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

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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

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

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

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

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

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

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

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

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

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