Class Ruling CR 2010/48 Income tax: assessable income: football umpires: Northern Tasmanian Football League

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Class Ruling CR 2010/79 Income tax: Wridgways Australia Limited Scheme of Arrangement and Discretionary Special Dividend

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Class Ruling CR 2010/78 Income tax: demerger of Teranga Gold Corporation Limited by Mineral Deposits Limited

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Class Ruling CR 2010/77 Income tax: capital gains tax: Westfield Group – creating a new stapled security

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Class Ruling CR 2010/76 Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project

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Class Ruling CR 2010/75 Income tax: Breville Group – Performance Rights Plan

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Class Ruling CR 2010/74 Income tax: demerger of Austgrowth Property Syndicate No. 18 Unit Trust

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Class Ruling CR 2010/73 Income tax: Macquarie Group Employee Retained Equity Plan

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Class Ruling CR 2010/72 Income tax: Accenture Group reorganisation – scrip for scrip roll-over: exchange of Accenture Limited shares for equivalent Accenture plc shares

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Class Ruling CR 2010/71 Income tax: scrip for scrip: merger of Choiseul Investments Limited and Milton Corporation Limited

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Class Ruling CR 2010/70 Income tax: itX Group Limited Scheme of Arrangement and proposed Agreed Dividend

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Class Ruling CR 2010/69 Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited

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Class Ruling CR 2010/68 Income tax: exchange of shares in Suncorp-Metway Limited for shares in Suncorp Group Limited

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Class Ruling CR 2010/67 Income tax: return of capital: Centrepoint Alliance Limited

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Class Ruling CR 2010/65 Income tax: treatment of transfer payments to employees of Waste Recycling and Processing Corporation (WSN) following the sale of WSN to the private sector

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Class Ruling CR 2010/64 Income tax: AWB Limited Scheme of Arrangement and Proposed Special Dividend

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Class Ruling CR 2010/63 Income tax: scrip for scrip: exchange of shares in Lihir Gold Limited for shares in Newcrest Mining Limited

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Class Ruling CR 2010/62 Income tax: off-market share buy-back: Woolworths Limited

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Class Ruling CR 2010/60 Income tax: Mitchell Communication Group Limited Scheme of Arrangement

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Class Ruling CR 2010/59 Income tax: early retirement scheme – Queensland University of Technology

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Class Ruling CR 2010/61 Income tax: early retirement scheme – Forestry Plantations Queensland Pty Ltd

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Class Ruling CR 2010/58 Income tax: treatment of transfer payments to employees of Country Energy following the sale of Country Energy Gas Pty Ltd (Gas Networks)

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Class Ruling CR 2010/57 Income tax: Healthscope Limited Scheme of Arrangement and Proposed Special Dividend

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Class Ruling CR 2010/56 Income tax: assessable income: employees of the Australian Public Service deployed to Papua New Guinea as part of the Strongim Gavman Program

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Class Ruling CR 2010/54 Income tax: demerger of Macquarie Atlas Roads International Limited by Intoll International Limited

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Class Ruling CR 2010/55 Income tax: demerger of Macquarie Atlas Roads Limited by Intoll Trust (II)

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Class Ruling CR 2010/53 Income tax: demerger of White Rock Minerals Limited by Rex Minerals Limited

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Class Ruling CR 2010/52 Income tax: taxation of Joint Petroleum Development Area (JPDA) employment income: foreign income tax offsets – employees of Farstad Shipping (Indian Pacific) Pty Ltd

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Class Ruling CR 2010/51 Income tax: taxation of Joint Petroleum Development Area (JPDA) employment income: foreign income tax offsets – employees of ConocoPhillips Australia Pty Ltd and ConocoPhillips (03-12) Pty Ltd

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Class Ruling CR 2010/50 Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of an Employee Benefits Card (Leisure Accommodation and Venue Hire) facility

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Class Ruling CR 2010/49 Income tax: treatment of transfer payments to employees in connection with the NSW Energy Reform Strategy

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Class Ruling CR 2010/47 Income tax: capital gains tax: exchange of units in Asciano Finance Trust for shares in Asciano Limited

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Class Ruling CR 2010/46 Income tax: capital gains tax: conversion of Abalone Fishermen’s Co-operative Limited to a company registered under the Corporations Act 2001

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Class Ruling CR 2010/45 Income tax: early retirement scheme – Ambulance Victoria

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Class Ruling CR 2010/44 Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program

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Class Ruling CR 2010/43 Income tax: destapling of the Asciano Group – Asciano Option and Rights Plan

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Class Ruling CR 2010/42 Income tax: demerger of DuluxGroup Limited by Orica Limited – General Employee Exempt Share Plan

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Class Ruling CR 2010/41 Income tax: return of capital: in specie distribution of shares by Trafford Resources Limited

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Class Ruling CR 2010/40 Income tax: payments from Redundancy Payment Central Fund No 2 and Redundancy Payment Approved Worker Entitlement Fund 2

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Class Ruling CR 2010/39 Income tax: proposed return of capital: Ramelius Resources Limited

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Class Ruling CR 2010/38 Income tax: return of capital: Customers Limited

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Class Ruling CR 2010/36 Fringe benefits tax: employers who implement the SmartSalary Holiday Accommodation and Venue Hire Benefit arrangement and who satisfy the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986

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Class Ruling CR 2010/35 Income tax: scrip for scrip roll-over: exchange of units in Westpac Office Trust for Mirvac Group stapled securities

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Class Ruling CR 2010/34 Income tax: demerger of DuluxGroup Limited by Orica Limited

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Class Ruling CR 2010/33 Income tax: demerger of Dart Energy Limited by Arrow Energy Limited

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Class Ruling CR 2010/32 Income tax: off market takeover of Corporate Express Australia Limited and Special Dividend

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Class Ruling CR 2010/31 Income tax: van Eyk Three Pillars Limited: proposed return of capital and share consolidation

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Class Ruling CR 2010/30 Income tax: Unilife Group restructure – employee share scheme – treatment of unlisted options

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Class Ruling CR 2010/29 Income tax: employment termination payment: WA Construction Industry Redundancy (No 2) Fund

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Class Ruling CR 2010/28 Income tax: employment termination payment: WA Construction Industry Redundancy Fund

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Class Ruling CR 2010/27 Income tax: employment termination payment: Monadelphous Engineering Associates Pty Ltd

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Class Ruling CR 2010/26 Income tax: South Australian Bonded Medical Scholarship Scheme

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Class Ruling CR 2010/25 Income tax: proposed return of capital: Minara Resources Limited

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Class Ruling CR 2010/23 Income tax: Queensland Health Bonded Medical Scholarships

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Class Ruling CR 2010/24 Income tax: early retirement scheme – Sunshine Coast Regional Council

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Class Ruling CR 2010/22 Income tax: scrip for scrip roll-over: acquisition of units in Mirvac Real Estate Investment Trust by Mirvac Property Trust

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Class Ruling CR 2010/21 Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited (Tasmanian Perpetual Trustees shareholders)

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Class Ruling CR 2010/20 Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited (MyState Financial Credit Union of Tasmania shareholders)

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Class Ruling CR 2010/19 Income tax: scrip for scrip: exchange of Seven Network Limited shares for equivalent Seven Group Holdings Limited shares

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Class Ruling CR 2010/18 Income tax: proposed return of capital: Energy Infrastructure Trust

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Class Ruling CR 2010/17 Income tax: Selective Capital Reduction: Coal and Allied Industries Limited

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Class Ruling CR 2010/16 Income tax: proposed return of capital: Oceania Capital Partners Limited

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Class Ruling CR 2010/15 Income tax: early retirement scheme – the Association of Professional Engineers, Scientists, Managers, Australia

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Class Ruling CR 2010/14 Income tax: Seven Group Holdings Limited – Issue of Transferable Extendable Listed Yield Shares 4

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Class Ruling CR 2010/13 Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who enter into arrangements to reimburse the mortgage payments of participating employees

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Class Ruling CR 2010/12 Income tax: Department for Families and Communities Self-Managed Funding Scheme

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Class Ruling CR 2010/9 Income tax: assessable income – Keno commission received by registered NSW Clubs

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Class Ruling CR 2010/8 Income tax: assessability of lump sum compensation receipts and interest paid under section 45A of the Workers Rehabilitation and Compensation Act 1986 (South Australia)

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Class Ruling CR 2010/7 Fringe benefits tax: health services provided by Wesley Corporate Health

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Class Ruling CR 2010/6 Income tax: scrip for scrip: exchange of Unilife Medical Solutions Limited shares or options for equivalent Unilife Corporation securities

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Class Ruling CR 2010/5 Income tax: allowances received by attendees at Centrelink reference group meetings

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Class Ruling CR 2010/4 Income tax: demerger of Lion Selection Group Ltd by Lion Selection Ltd

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Class Ruling CR 2010/3 Income tax: return of capital: Lion Selection Limited

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Class Ruling CR 2010/2 Income tax: proposed return of capital: Customers Limited

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Class Ruling CR 2010/1 Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program

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