Class Ruling CR 2011/82 Income tax: Australand Holdings Limited Capital Reallocation

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Class Ruling CR 2011/109 Income tax: CSR Limited – CSR Universal Share Ownership Plan – Sale of Sucrogen Ltd and Return of Capital

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Class Ruling CR 2011/108 Income tax: Coal & Allied Industries Limited Scheme of Arrangement and payment of Interim Dividend and Special Dividend

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Class Ruling CR 2011/107 Income tax: return of capital Multiplex Acumen Vale Syndicate Limited

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Class Ruling CR 2011/105 Fringe benefits tax: Pinpoint Pty Ltd employee benefit program: laptop computers

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Class Ruling CR 2011/106 Income tax: DEXUS Property Group – Capital Reallocation

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Class Ruling CR 2011/104 Income tax: demerger of BQF unit trust by Pelorus Private Equity Limited

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Class Ruling CR 2011/103 Income tax: assessable income: tennis officials: Tennis Officials Australia Inc

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Class Ruling CR 2011/101 Income tax: Bostik Australia Pty Ltd: Total S.A. Free Share Plan

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Class Ruling CR 2011/102 Income tax: off-market share buy-back: Perpetual Limited

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Class Ruling CR 2011/100 Income tax: scrip for scrip: exchange of shares in MAp Airports International Limited for units in MAp Airports Trust 2 and cash consideration

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Class Ruling CR 2011/97 Fringe benefits tax: employer clients of Wakefield Technologies Pty Ltd who are subject to the provisions of section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a Wakefield – Citi Meal Entertainment Prepaid Charge Card facility

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Class Ruling CR 2011/99 Fringe benefits tax: employer clients of Wakefield Technologies Pty Ltd who are subject to the provisions of section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a Wakefield – Citi Living Expenses Prepaid Charge Card facility

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Class Ruling CR 2011/98 Fringe benefits tax: employer clients of Wakefield Technologies Pty Ltd who are subject to the provisions of section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a Wakefield – Citi Leisure Venue & Accommodation Prepaid Charge Card facility

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Class Ruling CR 2011/96 Income tax: In specie return of capital: Navigator Resources Limited

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Class Ruling CR 2011/95 Income tax: assessable income: payments made by John Holland Group Worker Entitlement Fund to members

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Class Ruling CR 2011/94 Income tax: demerger of BlackWall Funds Management Limited by Pelorus Private Equity Limited

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Class Ruling CR 2011/93 Income tax: Citigroup Inc reverse stock split – effect on employee share schemes

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Class Ruling CR 2011/92 Income tax: Mike Fitzpatrick Scholarship payments provided by the Australian Football League Players’ Association

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Class Ruling CR 2011/91 Income tax: Education and Training Grant, and Computer Grant payments provided by the Australian Football League Players’ Association

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Class Ruling CR 2011/90 Income tax: return of capital: Multiplex Development and Opportunity Fund

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Class Ruling CR 2011/89 Income tax: scheme of arrangement – Centrebet International Limited

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Class Ruling CR 2011/88 Income tax: demerger of shares in Cordlife Pte Ltd by Cordlife Limited

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Class Ruling CR 2011/87 Income tax: Cellestis Limited Scheme of Arrangement and Special Dividend

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Class Ruling CR 2011/86 Income tax: early retirement scheme – OneSteel Limited

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Class Ruling CR 2011/84 Income tax: Australia and New Zealand Banking Group Limited – allotment of convertible preference shares (CPS3)

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Class Ruling CR 2011/85 Income tax: self-purchasing of attendant care services in the NSW Lifetime Care and Support Scheme

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Class Ruling CR 2011/83 Income tax: demerger of iiNet Limited by Amcom Telecommunications Limited

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Class Ruling CR 2011/81 Income tax: capital gains tax: exchange of units in Villa World Trust for ordinary shares in Villa World Limited

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Class Ruling CR 2011/80 Income tax: employment termination payment – PCH Group Pty Ltd

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Class Ruling CR 2011/79 Income tax: BHP Billiton Limited – Employee Long Term Incentive Plan

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Class Ruling CR 2011/78 Income tax: scrip for scrip: exchange of shares in Shadforth Financial Group Holdings Limited for shares in Snowball Group Limited

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Class Ruling CR 2011/77 Income tax: demutualisation of NobleOak Life Limited

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Class Ruling CR 2011/76 Income tax: demerger of TNT Mines Limited by Minemakers Limited

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Class Ruling CR 2011/75 Income tax: return of capital: Guinness Peat Group PLC

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Class Ruling CR 2011/74 Income tax: conversion of shares and variations in rights – Bega Cheese Limited

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Class Ruling CR 2011/69 Income tax: Aged Care Education and Training Incentive Program payments

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Class Ruling CR 2011/72 Income tax: early retirement scheme – Toyota Motor Corporation Australia Limited

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Class Ruling CR 2011/71 Fringe benefits tax: NSW State Owned Electricity Corporations that reimburse their employee’s domestic electricity expenses

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Class Ruling CR 2011/70 Income tax: demerger of Members Equity Bank Pty Limited by Industry Super Holdings Pty Limited

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Class Ruling CR 2011/68 Income tax: proposed return of capital: Wild Child (WA) Pty Ltd

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Class Ruling CR 2011/67 Income tax: proposed return of capital: eServGlobal Limited

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Class Ruling CR 2011/63 Income tax: scrip for scrip roll over: acquisition of South Australian Coal Limited by White Energy Mining Pty Limited

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Class Ruling CR 2011/66 Income tax: demerger of Echo Entertainment Group Limited by Tabcorp Holdings Limited

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Class Ruling CR 2011/65 Income tax: assessable income: football umpires: Essendon District Football League Inc

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Class Ruling CR 2011/64 Income tax: capital gains: personal-use assets: transfer of health insurance policies from Manchester Unity Australia Limited to The Hospitals Contribution Fund of Australia Limited

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Class Ruling CR 2011/61 Income tax: scrip for scrip: exchange of shares in Goldman Sachs & Partners Australia Group Holdings Pty Ltd

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Class Ruling CR 2011/60 Income tax: return of capital – Australian Pipeline Trust

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Class Ruling CR 2011/58 Goods and services tax: goods and services supplied by dental prosthetists and technicians (of the Oral Health Professionals Association)

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Class Ruling CR 2011/57 Income tax: demerger of Treasury Wine Estates Limited by Foster’s Group Limited

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Class Ruling CR 2011/59 Income tax: off-market takeover of Crane Group Limited and Special Dividend

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Class Ruling CR 2011/56 Income tax: return of capital – nib holdings limited

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Class Ruling CR 2011/55 Income tax: proposed return of capital: Village Roadshow Limited

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Class Ruling CR 2011/54 Income tax: off-market share buy-back: JB Hi-Fi Limited

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Class Ruling CR 2011/53 Income tax: capital gains: compensation receipts – Indigenous Wages and Savings Reparations Process (Queensland) – reopened process

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Class Ruling CR 2011/52 Income tax: early retirement scheme – East Wimmera Health Service

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Class Ruling CR 2011/51 Income tax: scrip for scrip: merger of Sylvastate Limited and Whitefield Limited

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Class Ruling CR 2011/50 Income tax: early retirement scheme – Loy Yang Power Management Pty Ltd

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Class Ruling CR 2011/49 Income tax: RP Data Limited Scheme of Arrangement and Special Dividend

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Class Ruling CR 2011/48 Income tax: early retirement scheme – Alcoa of Australia Limited

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Class Ruling CR 2011/47 Income tax: early retirement scheme – BlueScope Steel Limited

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Class Ruling CR 2011/46 Income tax: early retirement scheme – Lloyd’s Register Quality Assurance Limited

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Class Ruling CR 2011/45 Income tax: sale of Ricegrowers Limited shares and Proposed Dividend

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Class Ruling CR 2011/44 Income tax: voluntary separation program: Queensland Government employees

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Class Ruling CR 2011/43 Income tax: off-market share buy-back: BHP Billiton Limited

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Class Ruling CR 2011/42 Income tax: scrip for scrip rollover: exchange of shares and options in Sensear Pty Ltd for shares and options in Sensear Holdings Pty Ltd

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Class Ruling CR 2011/41 Fringe benefits tax: health services provided by BUPA Wellness Pty Ltd

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Class Ruling CR 2011/40 Income tax: AXA Asia Pacific Holdings Limited – proposed AMP Acquisition – Employee Share Scheme – Tax Exempt Plan

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Class Ruling CR 2011/39 Income tax: AXA Asia Pacific Holdings Limited – proposed AMP Limited Acquisition – Employee Share Scheme – Tax Deferred Plan

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Class Ruling CR 2011/37 Income tax: Indigenous Training and Recruitment Initiatives Scholarships

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Class Ruling CR 2011/38 Income tax: CPI Group Limited Scheme of Arrangement and Proposed Special Dividend

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Class Ruling CR 2011/29 Income tax: Suncorp-Metway Group restructure – employee share scheme – treatment of shares or rights

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Class Ruling CR 2011/36 Income tax: scrip for scrip: exchange of shares in AXA Asia Pacific Holdings Limited for shares in AMP Limited

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Class Ruling CR 2011/35 Income tax: Suncorp-Metway Limited – allotment of Converting Preference Shares

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Class Ruling CR 2011/34 Income tax: off market takeover of Ammtec Limited

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Class Ruling CR 2011/32 Income tax: demerger of Elementos Limited by Orocobre Limited

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Class Ruling CR 2011/31 Income tax: scrip for scrip roll-over: exchange of shares in Mosaic Oil N.L. for shares in AGL Energy Limited

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Class Ruling CR 2011/30 Income tax: proposed return of capital: OZ Minerals Limited

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Class Ruling CR 2011/33 Income tax: redemption of units: LinQ Resources Fund

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Class Ruling CR 2011/28 Income tax: demerger of Straits Metals Limited by Straits Resources Limited

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Class Ruling CR 2011/27 Income tax: restructure of Spark Infrastructure

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Class Ruling CR 2011/26 Income tax: proposed return of capital: APGF Property Syndicate No. 7

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Class Ruling CR 2011/25 Income tax: proposed return of capital: APGF Property Syndicate No. 5

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Class Ruling CR 2011/24 Income tax: proposed return of capital: APGF Property Syndicate No. 4

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Class Ruling CR 2011/23 Income tax: Shell Group – Performance Share Plan Award

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Class Ruling CR 2011/22 Income tax: assessable income: payments received by former residents in State care in South Australia

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Class Ruling CR 2011/21 Income tax: QR National Limited Loyalty Bonus Share Scheme

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Class Ruling CR 2011/20 Income tax: CSR Limited – return of capital

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Class Ruling CR 2011/19 Income tax: Barclays PLC Share Award Schemes

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Class Ruling CR 2011/17 Income tax: early retirement scheme – South Australia Department of Education and Children’s Services

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Class Ruling CR 2011/18 Income tax: bonus share plan: Cedar Woods Properties Limited

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Class Ruling CR 2011/16 Income tax: scrip for scrip roll-over: acquisition of Aluminex Resources Limited by Iron Mountain Mining Limited

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Class Ruling CR 2011/11 Income tax: proposed return of capital: Melbourne Property Syndicate

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Class Ruling CR 2011/8 Income tax: proposed return of capital: Burwood Property Syndicate

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Class Ruling CR 2011/15 Income tax: proposed return of capital: APGF Diversified Property Fund

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Class Ruling CR 2011/14 Income tax: proposed return of capital: Austgrowth Property Syndicate No. 21

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Class Ruling CR 2011/13 Income tax: proposed return of capital: Austgrowth Property Syndicate No. 20

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Class Ruling CR 2011/12 Income tax: proposed return of capital: Austgrowth Property Syndicate No. 18

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Class Ruling CR 2011/10 Income tax: proposed return of capital: Canberra Property Syndicate

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Class Ruling CR 2011/9 Income tax: proposed return of capital: Brisbane Property Syndicate

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Class Ruling CR 2011/7 Income tax: off-market share buy-back: Collins Foods Holding Pty Ltd

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Class Ruling CR 2011/6 Income tax: demerger of Melbourne Property Syndicate Unit Trust

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Class Ruling CR 2011/5 Income tax: demerger of Canberra Property Syndicate Unit Trust

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Class Ruling CR 2011/3 Income tax: demerger of Burwood Property Syndicate Unit Trust

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Class Ruling CR 2011/4 Income tax: demerger of Brisbane Property Syndicate Unit Trust

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Class Ruling CR 2011/1 Income tax: early retirement scheme – Queensland Government Department of Education and Training

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Class Ruling CR 2011/2 Income tax: demerger of Austgrowth Property Syndicate No.20 Unit Trust

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