Class Ruling CR 2008/91 Income tax: provision of security camera systems to Queensland taxi service licence holders

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Class Ruling CR 2008/92 Income tax: exchange of units in Connell Wagner Holdings Trust for shares in Connell International Group Limited

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Class Ruling CR 2008/90 Income tax: demerger of Iron Road Limited by Adelaide Resources Limited

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Class Ruling CR 2008/89 Income tax: scrip for scrip roll-over: exchange of shares in Sunshine Gas Limited for shares in Queensland Gas Company Limited

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Class Ruling CR 2008/88 Income tax: off-market share buy-back: Lion Selection Limited

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Class Ruling CR 2008/87 Income tax: scrip for scrip roll-over: exchange of shares in Bandanna Coal Pty Ltd for shares in Enterprise Energy Ltd

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Class Ruling CR 2008/86 Fringe benefits tax: employers who use the SG Fleet Australia Pty Limited telematics system

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Class Ruling CR 2008/84 Income tax: Wesfarmers Limited – Employee Share Ownership Plan

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Class Ruling CR 2008/85 Income tax: off-market share buy-back: MMC Contrarian Limited

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Class Ruling CR 2008/83 Fringe benefits tax: contributions to an approved worker entitlement fund: Australian Construction Industry Redundancy Trust

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Class Ruling CR 2008/82 Income tax: scrip for scrip roll-over: exchange of shares and options in Peplin Limited (Australia) for shares and options in Peplin Incorporated (USA)

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Class Ruling CR 2008/80 Income tax: Selective Capital Reduction: CITIC Australia Trading Limited

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Class Ruling CR 2008/81 Income tax: Peplin Group Restructure – Employee Share Scheme – treatment of unlisted options

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Class Ruling CR 2008/79 Income tax: Australia and New Zealand Banking Group Limited – allotment of convertible preference shares

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Class Ruling CR 2008/78 Income tax: Henderson Group plc reorganisation – scrip for scrip roll-over and Foreign Investment Fund (FIF) implications

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Class Ruling CR 2008/77 Income tax: return of capital: Olea Australis Limited

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Class Ruling CR 2008/76 Income tax: scrip for scrip: exchange of pSivida Ltd shares, options or warrants for equivalent New pSivida Inc securities

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Class Ruling CR 2008/75 Income tax: conversion by Australian Co-operative Foods Limited to a company registered under the Corporations Act 2001 and subsequent payment of special dividend pursuant to Scheme of Arrangement

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Class Ruling CR 2008/74 Income tax: demerger of Buru Energy Ltd by ARC Energy Ltd and merger of ARC Energy Ltd with Australian Worldwide Exploration Ltd

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Class Ruling CR 2008/73 Fringe benefits tax: Fernwood Corporate Health Counselling program

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Class Ruling CR 2008/72 Income tax: Skilled Group Limited Executive Share Option Plan

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Class Ruling CR 2008/71 Income tax: assessable income: Australian Federal Police deployed to Timor-Leste

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Class Ruling CR 2008/69 Income tax: return of capital: MYOB Limited

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Class Ruling CR 2008/70 Income tax: assessable income: Australian Federal Police deployed to the Solomon Islands

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Class Ruling CR 2008/68 Income tax: capital gains tax: conversion of Swan Taxis Co-operative Limited to Swan Taxis Limited, an unlisted public company registered under the Corporations Act 2001

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Class Ruling CR 2008/67 Income tax: share buy-back: Santos Limited

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Class Ruling CR 2008/66 Income tax: scrip for scrip: acquisition of Just Group Limited by Premier Investments Limited

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Class Ruling CR 2008/64 Income tax: St George Bank Ltd – Employee Reward Share Plan – proposed merger with Westpac Banking Corporation

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Class Ruling CR 2008/65 Income tax: private practice arrangements for salaried medical officers in South Australian public hospitals

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Class Ruling CR 2008/63 Income tax: scrip for scrip: merger of St George Bank Limited and Westpac Banking Corporation

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Class Ruling CR 2008/62 Income tax: BHP Billiton Group – Global Employee Share Plan

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Class Ruling CR 2008/61 Income tax: implications of the Centennial Coal Company Limited return of capital for participants in the Centennial Deferred Employee Share Plan

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Class Ruling CR 2008/60 Income tax: assessable income: Australian Rules umpires: Hills Football League

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Class Ruling CR 2008/59 Income tax: tax treatment of Commercial Horse Assistance Payments to primary carers of commercial horses affected by the equine influenza quarantine

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Class Ruling CR 2008/58 Income tax: payment of dividend by MediHerb Holdings Limited

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Class Ruling CR 2008/56 Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities

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Class Ruling CR 2008/54 Income tax: Services for Australian Rural and Remote Allied Health: postgraduate scholarships and assistance payments

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Class Ruling CR 2008/53 Income tax: return of capital: Emperor Mines Limited

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Class Ruling CR 2008/52 Income tax: return of capital: in specie distribution of shares by Legend Mining Limited

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Class Ruling CR 2008/51 Income tax: Off Market Share Buy-Back: Portman Limited

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Class Ruling CR 2008/50 Income tax: Distribution of VISA proceeds by Cuscal Limited via the issuance of a special class of share

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Class Ruling CR 2008/49 Income tax: Demerger of Impedance Cardiology Systems Inc. by ImpediMed Limited

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Class Ruling CR 2008/47 Income tax: early retirement scheme – Charles Sturt University

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Class Ruling CR 2008/48 Income tax: Scrip for scrip roll-over: merger of Centro Shopping America Trust with Centro Retail Trust

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Class Ruling CR 2008/46 Income tax: early retirement scheme – Central Northern Adelaide Health Service Incorporated

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Class Ruling CR 2008/45 Income tax: early retirement scheme – Alcoa of Australia Ltd

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Class Ruling CR 2008/44 Income tax: scrip for scrip roll-over: merger of Zinifex Limited and Oxiana Limited

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Class Ruling CR 2008/43 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 2008/42 Income tax: proposed return of capital: Equities and Freeholds Limited (previously Goldlink GrowthPlus Limited)

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Class Ruling CR 2008/41 Income tax: BT Investment Management Limited – Employee Equity Plan

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Class Ruling CR 2008/40 Income tax: treatment of payments received under the Western Port Commercial Netting Licence Surrender and Relocation Program

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Class Ruling CR 2008/39 Income tax: demerger of Uramet Minerals Limited by Elkedra Diamonds NL

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Class Ruling CR 2008/38 Income tax: scrip for scrip: acquisition of Dyno Nobel Limited by the Incitec Pivot Limited Group

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Class Ruling CR 2008/37 Income tax: assessable income: payments received under the Redress Scheme for former residents of State care in Western Australia

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Class Ruling CR 2008/36 Income tax: INVESCO PLC – corporate reorganisation – Employee Share Schemes

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Class Ruling CR 2008/35 Income tax: share buy-back: Boral Limited

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Class Ruling CR 2008/34 Income tax: return of capital: Hansen Technologies Ltd

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Class Ruling CR 2008/18 Income tax: proposed Equity Return: MYOB Limited

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Class Ruling CR 2008/33 Income tax: capital gains: demerger of Mercury Mobility Ltd by Cellnet Group Ltd

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Class Ruling CR 2008/32 Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd

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Class Ruling CR 2008/31 Income tax: demerger of Autogen Research Pty Ltd by ChemGenex Pharmaceuticals Ltd

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Class Ruling CR 2008/30 Income tax: Commonwealth Bank of Australia – Perpetual Exchangeable Resaleable Listed Securities

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Class Ruling CR 2008/29 Income tax: early retirement scheme – Melbourne Convention & Exhibition Trust

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Class Ruling CR 2008/28 Income tax: statutory licence roll-over for the replacement of bore licences with aquifer access licences and treatment of payments received under the Achieving Sustainable Groundwater Entitlements Program

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Class Ruling CR 2008/27 Income tax: tax treatment of payments received from the sale of produced seed into a seed pool under an agreement with Seed Technology & Marketing Pty Limited

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Class Ruling CR 2008/26 Income tax: capital gains: Converting Preference Shares: St. George Bank Limited

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Class Ruling CR 2008/25 Fringe benefits tax: employer clients of Corporate Care Australia Pty Limited whose employees receive a Corporate Advantage Card

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Class Ruling CR 2008/24 Fringe benefits tax: employer clients of Australia and New Zealand Banking Group Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of the ANZ Salary Packaging Card facility

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Class Ruling CR 2008/22 Income tax: Qantas Deferred Share Plan – 2006 Retention Plan

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Class Ruling CR 2008/21 Income tax: Qantas Deferred Share Plan – 2006 Performance Share Plan

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Class Ruling CR 2008/20 Income tax: Qantas Deferred Share Plan – 2006 Performance Rights Plan

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Class Ruling CR 2008/19 Income tax: Qantas Deferred Share Plan – Non-Executive Director Share Plan

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Class Ruling CR 2008/17 Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited

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Class Ruling CR 2008/16 Income tax: amendments to Sensible Saver Life Assurance Policy issued by Zurich Australia Limited

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Class Ruling CR 2008/15 Income tax: scrip for scrip: exchange of shares in Home Building Society Ltd for shares in Bank of Queensland Ltd

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Class Ruling CR 2008/14 Income tax: scrip for scrip roll-over: exchange of units in Convertible Adjusting Rate Security Trust for Transurban Securities

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Class Ruling CR 2008/13 Income tax: Panbio Limited – Employee Share Scheme – proposed takeover by Inverness Medical Innovations Inc

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Class Ruling CR 2008/12 Income tax: Selective Capital Reduction: Avatar Industries Limited

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Class Ruling CR 2008/11 Income tax: off-market share buy-back: Sunraysia Television Limited

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Class Ruling CR 2008/10 Income tax: off-market share buy-back: Coca-Cola Amatil Limited

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Class Ruling CR 2008/9 Income tax and fringe benefits tax: Brookfield Asset Management Inc – 2007 Management Share Option Plan

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Class Ruling CR 2008/8 Income tax: assessable income: payments received under the Redress Scheme for former residents of Queensland children’s institutions

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Class Ruling CR 2008/7 Income tax: cancellation of shares in Telecom Corporation of New Zealand Limited

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Class Ruling CR 2008/6 Income tax: statutory licence roll-over for the replacement of existing water entitlements with new water entitlements under the Water Act 1989 (Victoria)

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Class Ruling CR 2008/5 Income tax: Selective Capital Reduction: Orica Limited

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Class Ruling CR 2008/4 Income tax: MMC Contrarian Limited – proposed return of capital to shareholders

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Class Ruling CR 2008/3 Income tax: early retirement scheme – OneSteel Wire Pty Limited

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Class Ruling CR 2008/2 Fringe benefits tax and income tax: employer contributions to the Electrical Industry Training Foundation

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Class Ruling CR 2008/1 Income tax: proposed return of capital: Globe International Limited

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