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

5/25/2016 15:51
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Class Ruling CR 2006/3W Income tax: Swinburne University – Industry-Based Learning Scholarship

5/25/2016 15:21
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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 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 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 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 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 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 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 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 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 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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