Class 2009 - Rulings - Easy as Tax Finder

Class Ruling CR 2009/78 Income tax: Commonwealth Bank of Australia – Perpetual Exchangeable Resaleable Listed Securities

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

Class Ruling CR 2009/77 Income tax: NSW Department of Environment, Climate Change and Water – Biodiversity Banking and Offsets Scheme

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

Class Ruling CR 2009/76 Income tax: Victorian Department of Education and Early Childhood Development

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

Class Ruling CR 2009/75 Income tax: early retirement scheme – Mercedes-Benz 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 2009/74 Income tax: return of capital: Biota Holdings Limited

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

Class Ruling CR 2009/73 Income tax: proposed Final Capital Return: eircom Holdings Limited

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

Class Ruling CR 2009/72 Income tax: payments made under the EG Green & Sons, Harvey – Worker Support Program

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

Class Ruling CR 2009/71 Income tax: payments made under the BHP Billiton Boodarie Iron Plant – Worker Support Program

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

Class Ruling CR 2009/70 Income tax: Australia and New Zealand Banking Group Limited – allotment of convertible preference shares (CPS 2)

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

Class Ruling CR 2009/69 Income tax: early retirement scheme – Port Waratah Coal Services Limited

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

Class Ruling CR 2009/68 Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance

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

Class Ruling CR 2009/67 Fringe benefits tax: health services provided by Good Health Solutions Pty Ltd

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

Class Ruling CR 2009/66 Income tax: amendment of terms of Reset Exchangeable Securities and Preference Shares: 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 2009/65 Income tax: CSIRO – National Indigenous Study Awards

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

Class Ruling CR 2009/64 Income tax: employment termination payment: New South Wales Lotteries Corporation

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

Class Ruling CR 2009/63 Income tax: proposed return of capital: Forrestfield & Districts Community Financial Services Limited

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

Class Ruling CR 2009/62 Income tax: off-market share buy-back: Premium Investors Limited

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

Class Ruling CR 2009/61 Income tax: off-market share buy-back: Gotalk Limited

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

Class Ruling CR 2009/60 Income tax: Lion Nathan Limited – proposed acquisition by Kirin Holdings Company, Limited – 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 2009/59 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 2009/58 Income tax: early retirement scheme – Queensland State Government

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

Class Ruling CR 2009/57 Income tax: Shell Group – 2009 Performance Share Plan Award

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

Class Ruling CR 2009/56 Income tax: partial repayment of principal of Debenture Stock: Hastings Capital Limited (Receivers and Managers appointed) (in liquidation)

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

Class Ruling CR 2009/55 Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated

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

Class Ruling CR 2009/54 Income tax: proposed return of capital: Eircom Holdings Limited

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

Class Ruling CR 2009/53 Fringe benefits tax: employer clients of Australia and New Zealand Banking Group Limited (ANZ) who are rebatable employers under section 65J of the Fringe Benefits Tax Assessment Act 1986 and whose employees make use of the ANZ Salary Packaging Card facility

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

Class Ruling CR 2009/52 Fringe benefits tax: employer clients of Australia and New Zealand Banking Group Limited (ANZ) who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 or who are rebatable employers under section 65J of that Act and whose employees make use of the ANZ Meal Entertainment Card facility

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

Class Ruling CR 2009/51 Income tax: scrip for scrip: merger of Australian Wealth Management Limited and IOOF Holdings Limited

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

Class Ruling CR 2009/50 Income tax: Department of Human Services (Vic) Disability Support Direct Payments Project

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

Class Ruling CR 2009/49 Income tax: payments made by National Entitlement Security Trust to members

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

Class Ruling CR 2009/48 Income tax: Orchard Industrial Property Fund Restructure: Orchard Management Limited and Orchard Industrial Property Fund stapling arrangement

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

Class Ruling CR 2009/47 Income tax: early retirement scheme – Mars Australia Pty Ltd

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

Class Ruling CR 2009/46 Income tax: ABB Grain Ltd Scheme of Arrangement and Proposed Special Dividend

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

Class Ruling CR 2009/45 Income tax: research and development: membership funding for the Australian Coal Association Research Program

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

Class Ruling CR 2009/44 Income tax: proposed Special Dividend and Lion Nathan Limited Scheme of Arrangement

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

Class Ruling CR 2009/43 Income tax: payment made to compensate for loss of benefits resulting from termination of former employment

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

Class Ruling CR 2009/42 Income tax: assessable income: soccer referees: Football NSW referees

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

Class Ruling CR 2009/41 Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited

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

Class Ruling CR 2009/40 Income tax: payments assigned to representative public dentists who are employed by community health services to provide public dental services under the Medicare Teen Dental Plan

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

Class Ruling CR 2009/39 Income tax: scrip for scrip: acquisition of Ingena Group Limited by UXC Professional Solutions Pty Limited

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

Class Ruling CR 2009/38 Income tax: early retirement scheme – BlueScope Steel Limited and subsidiary companies

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

Class Ruling CR 2009/37 Income tax: off-market share buy-back, redemption and surrender of assets comprising the Macquarie Media Group stapled securities

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

Class Ruling CR 2009/36 Income tax: capital gains tax: James Hardie Industries NV transformation and re-domicile

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

Class Ruling CR 2009/35 Income tax: proposed return of capital: Rattoon Holdings Limited

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

Class Ruling CR 2009/34 Income tax: demutualisation of Australian Health Management Group Pty Limited

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

Class Ruling CR 2009/33 Income tax: demerger of ImmuneTX Limited by Equatorial Coal Limited

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

Class Ruling CR 2009/31 Income tax: scrip for scrip roll-over: acquisition of Anzon Australia Limited by ROC Oil Company Limited

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

Class Ruling CR 2009/32 Income tax: off-market share buy-back: Progen Pharmaceuticals Limited

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

Class Ruling CR 2009/30 Income tax: Allco Equity Partners Limited: proposed return of capital

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

Class Ruling CR 2009/29 Fringe benefits tax: Tyack Corporate Health program

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

Class Ruling CR 2009/28 Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust

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

Class Ruling CR 2009/27 Income tax: payments under the Western Hardwoods Displaced Workers Assistance Scheme

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

Class Ruling CR 2009/24 Income tax: HeartWare Group Restructure – Employee Share Scheme – treatment of options and performance rights

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

Class Ruling CR 2009/23 Income tax: scrip for scrip: exchange of HeartWare Limited shares, options or performance rights for equivalent HeartWare International Inc securities

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

Class Ruling CR 2009/26 Income tax: scrip for scrip roll-over: exchange of Interests in the Premium Equity Fund for units in the Common Fund No. 3

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

Class Ruling CR 2009/25 Income tax: share capital reduction: Artist & Entertainment Group Limited

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

Class Ruling CR 2009/12 Fringe benefits tax: RewardsCorp Resort Rewards Certificates provided by RewardsCorp Trading Pty Limited clients to their own employees or to the employees of third party employers

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

Class Ruling CR 2009/22 Income tax: Dairy Farmers Milk Co-operative Limited: return of capital

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

Class Ruling CR 2009/21 Income tax: New Hope Corporation Limited – Exempt Employee Share Plan

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

Class Ruling CR 2009/20 Income tax: New Hope Corporation Limited – Deferred Employee Share Plan

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

Class Ruling CR 2009/19 Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II

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

Class Ruling CR 2009/18 Fringe benefits tax: employers who are corporate members of Charter Drive Pty Limited and whose employees, as individual members, hire cars from Charter Drive Pty Limited

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

Class Ruling CR 2009/16 Income tax: payments assigned to representative public dentists under the Medicare Teen Dental Plan

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

Class Ruling CR 2009/15 Income tax: return of capital: DSF International Holdings Limited (previously Deep Sea Fisheries Limited)

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

Class Ruling CR 2009/17 Income tax: Department of Ageing, Disability and Home Care (NSW) Attendant Care Program Direct Funding Model

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

Class Ruling CR 2009/14 Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited – Goldman Sachs JBWere Redeemable Capital Securities

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

Class Ruling CR 2009/11 Fringe benefits tax: RewardsCorp Holiday Options Vouchers provided by RewardsCorp Trading Pty Limited clients to their own employees or to the employees of third party employers

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

Class Ruling CR 2009/10 Income tax: scrip for scrip roll-over: exchange of shares in Select Design Technologies Limited for shares in International Innovations Limited

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

Class Ruling CR 2009/9 Income tax: distributions from the sale of land held by the Underbank Country Club Incorporated (in liquidation)

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

Class Ruling CR 2009/8 Income tax: assessable income: Football Umpires: Combined Southern Leagues Football Umpires Panel Incorporated

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

Class Ruling CR 2009/6 Income tax: early retirement scheme – Australian Catholic University

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

Class Ruling CR 2009/7 Income tax: return of capital: Babcock and Brown Capital Limited

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

Class Ruling CR 2009/5 Income tax: early retirement scheme – University of Canberra

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

Class Ruling CR 2009/4 Income tax: off-market share buy-back: Aconex Limited

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

Class Ruling CR 2009/3 Fringe benefits tax: employers who are clients of Sydney Airport Corporation Limited and who enter into the Sydney Airport Commercial Car Parking Agreement

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

Class Ruling CR 2009/2 Income tax: early retirement scheme – Geofabrics Australasia Pty Limited

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

Class Ruling CR 2009/1 Income tax: early retirement scheme – Arnott’s Biscuits Limited

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

Class Ruling CR 2009/78 Income tax: Commonwealth Bank of Australia – Perpetual Exchangeable Resaleable Listed Securities

Class Ruling CR 2009/77 Income tax: NSW Department of Environment, Climate Change and Water – Biodiversity Banking and Offsets Scheme

Class Ruling CR 2009/76 Income tax: Victorian Department of Education and Early Childhood Development

Class Ruling CR 2009/75 Income tax: early retirement scheme – Mercedes-Benz Australia/Pacific Pty Ltd

Class Ruling CR 2009/74 Income tax: return of capital: Biota Holdings Limited

Class Ruling CR 2009/73 Income tax: proposed Final Capital Return: eircom Holdings Limited

Class Ruling CR 2009/72 Income tax: payments made under the EG Green & Sons, Harvey – Worker Support Program

Class Ruling CR 2009/71 Income tax: payments made under the BHP Billiton Boodarie Iron Plant – Worker Support Program

Class Ruling CR 2009/70 Income tax: Australia and New Zealand Banking Group Limited – allotment of convertible preference shares (CPS 2)

Class Ruling CR 2009/69 Income tax: early retirement scheme – Port Waratah Coal Services Limited

Class Ruling CR 2009/68 Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance

Class Ruling CR 2009/67 Fringe benefits tax: health services provided by Good Health Solutions Pty Ltd

Class Ruling CR 2009/66 Income tax: amendment of terms of Reset Exchangeable Securities and Preference Shares: Insurance Australia Group Limited

Class Ruling CR 2009/65 Income tax: CSIRO – National Indigenous Study Awards

Class Ruling CR 2009/64 Income tax: employment termination payment: New South Wales Lotteries Corporation

Class Ruling CR 2009/63 Income tax: proposed return of capital: Forrestfield & Districts Community Financial Services Limited

Class Ruling CR 2009/62 Income tax: off-market share buy-back: Premium Investors Limited

Class Ruling CR 2009/61 Income tax: off-market share buy-back: Gotalk Limited

Class Ruling CR 2009/60 Income tax: Lion Nathan Limited – proposed acquisition by Kirin Holdings Company, Limited – Employee Share Acquisition Plan

Class Ruling CR 2009/59 Income tax: deductibility of employer contributions to the National Entitlement Security Trust

Class Ruling CR 2009/58 Income tax: early retirement scheme – Queensland State Government

Class Ruling CR 2009/57 Income tax: Shell Group – 2009 Performance Share Plan Award

Class Ruling CR 2009/56 Income tax: partial repayment of principal of Debenture Stock: Hastings Capital Limited (Receivers and Managers appointed) (in liquidation)

Class Ruling CR 2009/55 Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated

Class Ruling CR 2009/54 Income tax: proposed return of capital: Eircom Holdings Limited

Class Ruling CR 2009/53 Fringe benefits tax: employer clients of Australia and New Zealand Banking Group Limited (ANZ) who are rebatable employers under section 65J of the Fringe Benefits Tax Assessment Act 1986 and whose employees make use of the ANZ Salary Packaging Card facility

Class Ruling CR 2009/51 Income tax: scrip for scrip: merger of Australian Wealth Management Limited and IOOF Holdings Limited

Class Ruling CR 2009/50 Income tax: Department of Human Services (Vic) Disability Support Direct Payments Project

Class Ruling CR 2009/49 Income tax: payments made by National Entitlement Security Trust to members

Class Ruling CR 2009/48 Income tax: Orchard Industrial Property Fund Restructure: Orchard Management Limited and Orchard Industrial Property Fund stapling arrangement

Class Ruling CR 2009/47 Income tax: early retirement scheme – Mars Australia Pty Ltd

Class Ruling CR 2009/46 Income tax: ABB Grain Ltd Scheme of Arrangement and Proposed Special Dividend

Class Ruling CR 2009/45 Income tax: research and development: membership funding for the Australian Coal Association Research Program

Class Ruling CR 2009/44 Income tax: proposed Special Dividend and Lion Nathan Limited Scheme of Arrangement

Class Ruling CR 2009/43 Income tax: payment made to compensate for loss of benefits resulting from termination of former employment

Class Ruling CR 2009/42 Income tax: assessable income: soccer referees: Football NSW referees

Class Ruling CR 2009/41 Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited

Class Ruling CR 2009/40 Income tax: payments assigned to representative public dentists who are employed by community health services to provide public dental services under the Medicare Teen Dental Plan

Class Ruling CR 2009/39 Income tax: scrip for scrip: acquisition of Ingena Group Limited by UXC Professional Solutions Pty Limited

Class Ruling CR 2009/38 Income tax: early retirement scheme – BlueScope Steel Limited and subsidiary companies

Class Ruling CR 2009/37 Income tax: off-market share buy-back, redemption and surrender of assets comprising the Macquarie Media Group stapled securities

Class Ruling CR 2009/36 Income tax: capital gains tax: James Hardie Industries NV transformation and re-domicile

Class Ruling CR 2009/35 Income tax: proposed return of capital: Rattoon Holdings Limited

Class Ruling CR 2009/34 Income tax: demutualisation of Australian Health Management Group Pty Limited

Class Ruling CR 2009/33 Income tax: demerger of ImmuneTX Limited by Equatorial Coal Limited

Class Ruling CR 2009/31 Income tax: scrip for scrip roll-over: acquisition of Anzon Australia Limited by ROC Oil Company Limited

Class Ruling CR 2009/32 Income tax: off-market share buy-back: Progen Pharmaceuticals Limited

Class Ruling CR 2009/30 Income tax: Allco Equity Partners Limited: proposed return of capital

Class Ruling CR 2009/29 Fringe benefits tax: Tyack Corporate Health program

Class Ruling CR 2009/28 Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust

Class Ruling CR 2009/27 Income tax: payments under the Western Hardwoods Displaced Workers Assistance Scheme

Class Ruling CR 2009/24 Income tax: HeartWare Group Restructure – Employee Share Scheme – treatment of options and performance rights

Class Ruling CR 2009/23 Income tax: scrip for scrip: exchange of HeartWare Limited shares, options or performance rights for equivalent HeartWare International Inc securities

Class Ruling CR 2009/26 Income tax: scrip for scrip roll-over: exchange of Interests in the Premium Equity Fund for units in the Common Fund No. 3

Class Ruling CR 2009/25 Income tax: share capital reduction: Artist & Entertainment Group Limited

Class Ruling CR 2009/12 Fringe benefits tax: RewardsCorp Resort Rewards Certificates provided by RewardsCorp Trading Pty Limited clients to their own employees or to the employees of third party employers

Class Ruling CR 2009/22 Income tax: Dairy Farmers Milk Co-operative Limited: return of capital

Class Ruling CR 2009/21 Income tax: New Hope Corporation Limited – Exempt Employee Share Plan

Class Ruling CR 2009/20 Income tax: New Hope Corporation Limited – Deferred Employee Share Plan

Class Ruling CR 2009/19 Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II

Class Ruling CR 2009/18 Fringe benefits tax: employers who are corporate members of Charter Drive Pty Limited and whose employees, as individual members, hire cars from Charter Drive Pty Limited

Class Ruling CR 2009/16 Income tax: payments assigned to representative public dentists under the Medicare Teen Dental Plan

Class Ruling CR 2009/15 Income tax: return of capital: DSF International Holdings Limited (previously Deep Sea Fisheries Limited)

Class Ruling CR 2009/17 Income tax: Department of Ageing, Disability and Home Care (NSW) Attendant Care Program Direct Funding Model

Class Ruling CR 2009/14 Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited – Goldman Sachs JBWere Redeemable Capital Securities

Class Ruling CR 2009/11 Fringe benefits tax: RewardsCorp Holiday Options Vouchers provided by RewardsCorp Trading Pty Limited clients to their own employees or to the employees of third party employers

Class Ruling CR 2009/10 Income tax: scrip for scrip roll-over: exchange of shares in Select Design Technologies Limited for shares in International Innovations Limited

Class Ruling CR 2009/9 Income tax: distributions from the sale of land held by the Underbank Country Club Incorporated (in liquidation)

Class Ruling CR 2009/8 Income tax: assessable income: Football Umpires: Combined Southern Leagues Football Umpires Panel Incorporated

Class Ruling CR 2009/6 Income tax: early retirement scheme – Australian Catholic University

Class Ruling CR 2009/7 Income tax: return of capital: Babcock and Brown Capital Limited

Class Ruling CR 2009/5 Income tax: early retirement scheme – University of Canberra

Class Ruling CR 2009/4 Income tax: off-market share buy-back: Aconex Limited

Class Ruling CR 2009/3 Fringe benefits tax: employers who are clients of Sydney Airport Corporation Limited and who enter into the Sydney Airport Commercial Car Parking Agreement

Class Ruling CR 2009/2 Income tax: early retirement scheme – Geofabrics Australasia Pty Limited

Class Ruling CR 2009/1 Income tax: early retirement scheme – Arnott’s Biscuits Limited

EASY AS TAX FINDER

CROUCH | TOUCH | PAUSE | ENGAGE

QUICK LINKS

EASY AS TAX DATABASE