Class Ruling CR 2004/130 Income tax: assessable income: football umpires: Eastern Football League Inc. receipts

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Class Ruling CR 2004/124 Income tax: ABB Grain Limited – 0:90:10 extended wheat pool

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Class Ruling CR 2004/123 Income tax: ABB Grain Limited – 0:90:10 extended barley pool

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Class Ruling CR 2004/122 Income tax: ABB Grain Limited – 0:100 grain pool

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Class Ruling CR 2004/121 Income tax: Scheme A private practice arrangements of specialist medical officers employed by the ACT Government as represented by ACT Health

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Class Ruling CR 2004/119 Income tax: conversion of shares and variation in rights: Golden Circle Limited

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Class Ruling CR 2004/113 Fringe benefits tax and income tax: payments by employer members of Construction Income Protection Ltd for worker income protection and portable sick leave insurance policies

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Class Ruling CR 2004/99 Income tax: employee share scheme – Non-Executive Directors Share Plan: NRMA Insurance Group Limited

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Class Ruling CR 2004/97 Fringe benefits tax: payments by employers of apprentice levies to Redundancy Payment Central Funds

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Class Ruling CR 2004/95 Income tax: La Trobe University – Student Industry Cadetship Program Scholarship

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Class Ruling CR 2004/93 Income tax: assessable income: sport officials: Town of Gawler

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Class Ruling CR 2004/88 Income tax: assessable income: volunteers: Trinity College Gawler Incorporated

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Class Ruling CR 2004/87 Income tax: assessable income: sport umpires and coaches: Trinity College Gawler Incorporated

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Class Ruling CR 2004/76 Fringe Benefits Tax and Income Tax: Payments by employers to the Building Employees Welfare Trust (BEWT)

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Class Ruling CR 2004/70 Income tax: assessable income: football umpire coaches and umpire observers: leagues and associations affiliated with the West Australian Football Commission Inc. receipts

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Class Ruling CR 2004/69 Income tax: assessable income: football umpires: leagues and associations affiliated with the West Australian Football Commission Inc. receipts

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Class Ruling CR 2004/72 Income tax: assessable income: football umpires: South Australian Amateur Football League Inc. receipts

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Class Ruling CR 2004/68 Income tax: Freedom Group Limited Employee Share Plan (Exempt)

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Class Ruling CR 2004/62 Income tax: Employee Share Scheme: Fantastic Holdings Limited Employee Share Participation Plan

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Class Ruling CR 2004/61 Income tax: Employee Share Scheme: Fantastic Holdings Limited Employee Share Reward Plan

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Class Ruling CR 2004/60 Income tax: assessable income: referee, umpire and scorer match fees: University of Southern Queensland Student Guild

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Class Ruling CR 2004/48 Income tax: assessable income: football umpires: Adelaide Plains Football League Inc. receipts

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Class Ruling CR 2004/44 Fringe benefits tax: employer clients of SmartSalary Pty Ltd that make use of a Salary Packaging Payment Card facility

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Class Ruling CR 2004/42 Income tax: Employee Share Schemes: Reasonable valuation method for market value of unlisted options: McKinsey Pacific Rim, Inc.

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Class Ruling CR 2004/34 Income tax: DCA Group Limited – Selective Employee Share Plan

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Class Ruling CR 2004/33 Income tax: DCA Group Limited – General Employee Share Plan

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Class Ruling CR 2004/30 Income tax: The deductibility of expenditure incurred on food and drink by shoppers carrying out assignments for Shopper Anonymous (WA) Pty Ltd

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Class Ruling CR 2004/26 Income tax: Swinburne University Bachelor of Information Technology Scholarship

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Class Ruling CR 2004/23 Income tax: University of Canberra Postgraduate Research Scholarships and Vice-Chancellor’s Postgraduate Research Scholarships

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Class Ruling CR 2004/19 Income tax: Rinker Group Limited – Universal Share Plan

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Class Ruling CR 2004/18 Income tax: assessability of income: Department of Treasury and Australian Office of Financial Management employees deployed to the Solomon Islands

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Class Ruling CR 2004/17 Income tax: assessable income: football umpires: Geelong Football Umpires League Inc.

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Class Ruling CR 2004/12 Income tax: Defence Science and Technology Organisation Summer Vacation Student Research Scholarships

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Class Ruling CR 2004/11 Income tax: Defence Science and Technology Organisation Industry Experience Placements

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Class Ruling CR 2004/2 Income tax: AXA SA 2002 Traditional Plan Share Offer for Australian employees

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Class Ruling CR 2004/5 Income tax: Aventis SA ‘Aventis Shares’ Group Savings Plan for employees

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Class Ruling CR 2004/1 Income tax: AXA SA 2001 Traditional Plan Share Offer for Australian employees

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Class Ruling CR 2004/4 Income tax: AXA SA 2002 Leveraged Plan Share Offer for Australian employees

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Class Ruling CR 2004/3 Income tax: AXA SA 2001 Leveraged Plan Share Offer for Australian employees

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Class Ruling CR 2004/6 Income tax: Aventis SA ‘Aventis Performance’ Group Savings Plan for employees

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