Class Ruling CR 2013/101 Income tax: early retirement scheme – Melbourne Health

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Class Ruling CR 2013/103 Income tax: Multiplex Development and Opportunity Fund – Return of capital

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Class Ruling CR 2013/102 Income tax: Sydney Airport Trust 2 – interposing a new head company

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Class Ruling CR 2013/100 Income tax: University of Tasmania 2014 early retirement scheme

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Class Ruling CR 2013/99 Income tax: Village Roadshow Limited – return of capital

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Class Ruling CR 2013/98 Income tax: Department of Human Services (Property & Assets Branch) Voluntary Departure Program 2013-14

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Class Ruling CR 2013/97 Income tax: Essential Energy’s Network Business Mix and Match Program

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Class Ruling CR 2013/96 Income tax: Ausgrid’s Network Line of Business Mix and Match Program

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Class Ruling CR 2013/95 Income tax: The Trust Company Limited Scheme of Arrangement and Special Dividend

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Class Ruling CR 2013/94 Income tax: CSG Limited – further return of capital

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Class Ruling CR 2013/93 Income tax: National Australia Bank Limited – issue of convertible preference shares II

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Class Ruling CR 2013/92 Income tax: the Toorak College early retirement scheme

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Class Ruling CR 2013/91 Income tax: treatment of transfer payments to employees of Macquarie Generation following the sale of business to a private sector entity

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Class Ruling CR 2013/90 Income tax: Department of Transport, Planning and Local Infrastructure (Corporate, Finance and Planning Groups) Voluntary Departure Program 2013-14

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Class Ruling CR 2013/89 Income tax: The University of South Australia – Academic early retirement scheme

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Class Ruling CR 2013/88 Income tax: Endeavour Energy’s Network Business Mix and Match Program

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Class Ruling CR 2013/87 Income tax: assessable income: payments received by employees under the Australian Portable Leave Scheme

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Class Ruling CR 2013/84 Goods and services tax: the amount of input tax credits for creditable acquisitions made by members of the Waste Contractors & Recyclers Association of NSW in respect of supplies from landfill waste disposal facility managers who are liable to pay a waste levy under section 88 of the Protection of the Environment Operations Act 1997 (NSW)

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Class Ruling CR 2013/85 Income tax and fringe benefits tax: clients of YourCarLog Pty Ltd who use the YourCarLog.com Logbook Report

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Class Ruling CR 2013/86 Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers

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Class Ruling CR 2013/83 Goods and services tax: the amount of input tax credits for creditable acquisitions made by members of the Waste Contractors & Recyclers Association of NSW in respect of supplies from landfill waste disposal facility managers who are liable entities, in relation to the carbon pricing mechanism, under Subdivision B of Division 2 of Part 3 of the Clean Energy Act 2011

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Class Ruling CR 2013/82 Income tax: Stockland Group – Capital Reallocation

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Class Ruling CR 2013/81 Income tax: scrip for scrip roll-over: proposed merger and acquisition of units in RFM Australian Wine Fund

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Class Ruling CR 2013/78 Fringe benefits tax and income tax: employer contributions to the ReddiFund

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Class Ruling CR 2013/80 Income tax: scrip for scrip roll-over: proposed merger and acquisition of units in RFM Chicken Income Fund

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Class Ruling CR 2013/79 Income tax: capital gains tax for shareholders – Separation of new News Corporation from Twenty-First Century Fox, Inc.

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Class Ruling CR 2013/77 Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program

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Class Ruling CR 2013/76 Income tax: early retirement scheme – Victorian WorkCover Authority

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Class Ruling CR 2013/75 Income tax: the Imperial Tobacco Australia Limited Voluntary Early Retirement Scheme (VRS)

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Class Ruling CR 2013/74 Income tax: early retirement scheme for Griffith University

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Class Ruling CR 2013/73 Income tax: the ANU Voluntary Early Retirement Scheme (VERS) – Academic staff

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Class Ruling CR 2013/72 Income tax: the ANU Voluntary Early Retirement Scheme (VERS) – Professional staff

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Class Ruling CR 2013/71 Income tax: University of Melbourne Dairy Resident Training Program scholarship

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Class Ruling CR 2013/70 Income tax: early retirement scheme – VicForests

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Class Ruling CR 2013/69 Income tax: Return of capital: Wesfarmers Limited

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Class Ruling CR 2013/68 Income tax: cancellation of shares in Tower Limited

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Class Ruling CR 2013/67 Income tax: early retirement scheme for State Services Authority (Victoria)

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Class Ruling CR 2013/24 Income tax: scrip for scrip: merger of Texon Petroleum Limited and Sundance Energy Australia Limited

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Class Ruling CR 2013/66 Fringe benefits tax: employers who use the Navman Wireless Australia telematics system for car log book records and for odometer records

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Class Ruling CR 2013/64 Income tax: allowable deductions: fees paid to Management Expertise Finance Pty Limited by a non-working partner in a pharmacy partnership under an Outsourcing Deed

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Class Ruling CR 2013/63 Income tax: exchange of units in Diversified Utility and Energy Trust No. 1 for shares in DUET Company Limited

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Class Ruling CR 2013/62 Income tax: exchange of shares in DUET Management Company 1 Limited for shares in DUET Company Limited

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Class Ruling CR 2013/61 Income tax: scrip for scrip roll-over: acquisition of Diversified Utility and Energy Trust No. 3 by Diversified Utility and Energy Trust No. 2

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Class Ruling CR 2013/60 Income tax: exchange of performance rights in Bathurst Resources Limited for performance rights in NZ NewCo

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Class Ruling CR 2013/59 Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission

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Class Ruling CR 2013/58 Income tax: scrip for scrip: exchange of options in Bathurst Resources Limited for options in NZ NewCo

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Class Ruling CR 2013/57 Income tax: return of share capital: Ridley Corporation Limited

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Class Ruling CR 2013/56 Income tax: treatment of transfer payments to employees of NSW Roads & Maritime Services following the outsourcing of road maintenance operations to a private operator

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Class Ruling CR 2013/54 Fringe benefits tax: employer clients of Mercurien Limited who use the BetterDriver telematics and reporting system for car log book records and for odometer records.

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Class Ruling CR 2013/55 Income tax: Australia and New Zealand Banking Group Limited – ANZ Capital Notes

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Class Ruling CR 2013/53 Income tax: Essential Energy – Early Retirement Scheme

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Class Ruling CR 2013/51 Income tax: early retirement scheme – South Australia Department for Education and Child Development

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Class Ruling CR 2013/52 Income tax: NRMA Motoring Services Early Retirement Incentive Scheme

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Class Ruling CR 2013/49 Income tax: Mirvac Group – capital reallocation

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Class Ruling CR 2013/50 Income tax: Ausgrid – Early Retirement Scheme

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Class Ruling CR 2013/48 Income tax: exchange of shares in Bathurst Resources Limited for shares in NZ NewCo

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Class Ruling CR 2013/47 Income tax: scrip for scrip: exchange of shares in Xstrata plc for shares in Glencore International plc

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Class Ruling CR 2013/40 Income tax: early retirement scheme for Barwon Region Water Corporation

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Class Ruling CR 2013/43 Fringe benefits tax: FitSense Australia Pty Ltd (FitSense) Health Checks, Health Coaching and Health Seminars provided to employer clients of FitSense

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Class Ruling CR 2013/46 Income tax: Macquarie Group Limited – Macquarie Group Capital Notes

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Class Ruling CR 2013/44 Income tax: exchange of units in a unit trust for shares in a company: restructure of the Strathearn Group

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Class Ruling CR 2013/41 Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to enforcement activities, essential services, provision of information, use of professional and staff time and works

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Class Ruling CR 2013/42 Income tax: Associated Retailers Limited – ARL Equity Notes

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Class Ruling CR 2013/45 Income tax: the Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self-Directed Support: Host Providers and Direct Payments

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Class Ruling CR 2013/39 Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to water, sewerage and drainage supplies

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Class Ruling CR 2013/35 Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program

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Class Ruling CR 2013/36 Fringe benefits tax: employer clients of the Commonwealth Bank of Australia (CBA) who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 and who make use of the Bank’s prepaid Employee Benefits Card facility

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Class Ruling CR 2013/37 Income tax: demerger of Duketon Mining Limited by South Boulder Mines Ltd

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Class Ruling CR 2013/34 Income tax: business restructure and proposed capital distribution: News Corporation

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Class Ruling CR 2013/33 Income tax: treatment of transfer payments to employees of Eraring Energy following the sale of business to a private sector entity

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Class Ruling CR 2013/38 Income tax: Parks Victoria Voluntary Departure Program 2012-13 / 2013-14 Early Retirement Scheme

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Class Ruling CR 2013/32 Goods and services tax: GST treatment of Australian fees and charges imposed by NSW Councils for supplies in relation to building and property development applications and other related permits and approvals

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Class Ruling CR 2013/31 Income tax: early retirement scheme – Coca-Cola Amatil (Aust) Pty Ltd

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Class Ruling CR 2013/30 Income tax: demerger of FIIG Securities Limited by Driven Holdings Pty Ltd

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Class Ruling CR 2013/29 Income tax: Victorian Department of Sustainability and Environment – Bushbroker Scheme (Method 2)

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Class Ruling CR 2013/28 Income tax: Victorian Department of Sustainability and Environment – Bushbroker Scheme (Method 1)

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Class Ruling CR 2013/27 Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of certain business Divisions to a private sector entity

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Class Ruling CR 2013/26 Income tax: off-market takeover of Adelhill Ltd and Permitted Special Dividend

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Class Ruling CR 2013/25 Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to cemeteries, facilities, leases, legal services, libraries and sales.

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Class Ruling CR 2013/24 Income tax: scrip for scrip: merger of Texon Petroleum Limited and Sundance Energy Australia Limited

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Class Ruling CR 2013/23 Income tax: demerger of Talon Petroleum Limited by Texon Petroleum Limited

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Class Ruling CR 2013/22 Income tax: Nuplex Industries (Aust) Pty Ltd – early retirement scheme

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Class Ruling CR 2013/21 Income tax: return of capital: Residential – Plus Growth Company Ltd

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Class Ruling CR 2013/20 Income tax: merger of Cromwell Property Fund and Cromwell Property Group

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Class Ruling CR 2013/19 Goods and services tax: GST treatment of waste management services supplied by NSW councils

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Class Ruling CR 2013/18 Income tax: National Australia Bank Limited – issue of convertible preference shares

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Class Ruling CR 2013/17 Income tax: Westpac Banking Corporation – Westpac Capital Notes

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Class Ruling CR 2013/16 Income tax: Department for Communities and Social Inclusion (South Australia) Individualised Funding Program

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Class Ruling CR 2013/14 Goods and services tax: goods and services supplied by dentists

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Class Ruling CR 2013/13 Goods and services tax: GST treatment of developer contributions and other dedications of land made to NSW councils

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Class Ruling CR 2013/12 Income tax: capital gains tax: special dividend and capital proceeds from sale of Norton Gold Fields Limited shares pursuant to off market takeover

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Class Ruling CR 2013/11 Income tax: conversion of shares – WorkPac Pty Ltd

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Class Ruling CR 2013/10 Fringe benefits tax: employers who are clients of Andrews Airport Parking and who enter into the Corporate Bailment Agreement

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Class Ruling CR 2013/9 Income tax: foreign income tax offset: employee share scheme interests – ACE Insurance Ltd and ACE Group

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Class Ruling CR 2013/8 Income tax: demerger of Enterprise Uranium Ltd by Enterprise Metals Limited

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Class Ruling CR 2013/7 Income tax: Queensland Government Department of Education, Training and Employment – early retirement scheme

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Class Ruling CR 2013/5 Income tax: Cape PLC conversion of employee share scheme interests from rights to options

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Class Ruling CR 2013/4 Income tax: return of capital: Energy Infrastructure Trust

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Class Ruling CR 2013/1 Goods and services tax: the GST treatment of rates and annual charges levied by NSW councils

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Class Ruling CR 2013/3 Income tax: in specie distribution of units by Global Mining Investments Limited

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