Class 2016 - Rulings - Easy as Tax Finder

Class Ruling CR 2016/95 Fringe benefits tax: employer clients of PricewaterhouseCoopers who use the Swift for Motor Vehicles system for car log book records and for odometer records

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

Class Ruling CR 2016/96 Income tax: Thinksmart Limited. Off-market share buy-back

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

Class Ruling CR 2016/94 Income tax: Asciano Limited Executive Incentive Plan – Special Dividend

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

Class Ruling CR 2016/93 Income tax: return of capital: Metgasco Limited

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

Class Ruling CR 2016/91 Fringe benefits tax: employers using the Fleetsu Vehicle Log Book System for car log book and odometer records

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

Class Ruling CR 2016/92 Income tax: leave – Deferred Salary Scheme for employees of St Peter’s College in Adelaide

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

Class Ruling CR 2016/90 Income tax: Centuria Capital Limited – Executive Incentive Plan

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

Class Ruling CR 2016/89 Income tax: Demerger of Davenport Resources Limited by Arunta Resources Limited

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

Class Ruling CR 2016/88 Income tax: ‘Nintendo Australia Early Retirement Scheme 2016’

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

Class Ruling CR 2016/87 Income tax: off-market share buy-back: 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 2016/85 Fringe benefits tax: employer clients of Community CPS Australia Limited trading as Beyond Bank Australia who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and make use of the 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 2016/84 Income tax: in specie distribution by Centuria Capital Limited and creation of a new stapled entity

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

Class Ruling CR 2016/83 Income tax: the ‘Henwood Downs Early Retirement Scheme 2016’

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

Class Ruling CR 2016/82 Income tax: the ‘Ward McKenzie Early Retirement Scheme 2016’

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

Class Ruling CR 2016/81 Income tax: Asciano Limited – Scheme of Arrangement and Special Dividend

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

Class Ruling CR 2016/80 Income tax: ‘Queensland University of Technology Early Retirement Scheme 2016’

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

Class Ruling CR 2016/77 Income tax: scrip for scrip roll-over – Caledonia group reorganisation: Caledonia (Private) Investment Trust

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

Class Ruling CR 2016/76 Income tax: scrip for scrip roll-over – Caledonia group reorganisation: Caledonia Small Caps No. 2 Trust

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

Class Ruling CR 2016/79 Income tax: Patties Foods Limited Scheme of Arrangement and Payment of Special Dividend

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

Class Ruling CR 2016/78 Income tax: scrip for scrip roll-over – Caledonia group reorganisation: Caledonia (Private) Investment No. 2 Trust

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

Class Ruling CR 2016/75 Income tax: scrip for scrip roll-over – Caledonia group reorganisation: Caledonia Small Caps Trust

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

Class Ruling CR 2016/74 Income tax: scrip for scrip roll-over – Caledonia group reorganisation: Caledonia Australia No. 2 Trust

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

Class Ruling CR 2016/73 Income tax: scrip for scrip roll-over – Caledonia group reorganisation: Caledonia Australia Trust

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

Class Ruling CR 2016/72 Income tax: Telstra Corporation Limited – off-market share buy-back

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

Class Ruling CR 2016/71 Income tax: Royal Dutch Shell plc. combination with BG Group plc. – CGT scrip for scrip roll-over

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

Class Ruling CR 2016/70 Income tax: scrip for scrip roll-over: merger of OneVue Holdings Limited and Diversa Limited

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

Class Ruling CR 2016/68 Income tax: Australia and New Zealand Banking Group Limited – ANZ Capital Notes 4

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

Class Ruling CR 2016/69 Income tax: scheme of arrangement – merger of Royal Automobile Club of Queensland Limited and QT Mutual Bank Limited

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

Class Ruling CR 2016/66 Income tax: CGT rollover – exchange of shares in Ecosave Holdings Limited for shares in Ecosave Holdings Inc.

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

Class Ruling CR 2016/67 Income tax: the ‘Griffith University Early Retirement Scheme 2016.’

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

Class Ruling CR 2016/65 Income tax: the ‘Western Sydney University Early Voluntary Retirement Scheme 2016’

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

Class Ruling CR 2016/64 Goods and services tax: liquidation – Great Southern Plantation and Gunns Plantations Limited Woodlot Schemes

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

Class Ruling CR 2016/63 Income tax: return of capital: Intrepid Mines Limited

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

Class Ruling CR 2016/62 Income tax: ‘The Utilities Management Early Retirement Scheme 2016’

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

Class Ruling CR 2016/61 Income tax: APN Champion Retail Fund – cancellation of units

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

Class Ruling CR 2016/60 Income tax: the ‘SPARQ Solutions Early Retirement Scheme 2016’

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

Class Ruling CR 2016/59 Income tax: Royal Dutch Shell plc. Combination with BG Group plc – employee share scheme shares and rights

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

Class Ruling CR 2016/58 Fringe benefits tax: corporate clients of Smartgroup Corporation Ltd and its subsidiaries (Smartgroup) who participate in Smartgroup’s bus travel benefit scheme

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

Class Ruling CR 2016/86 Income tax: assessable income: payments received under the South Australian Stolen Generations Reparations Scheme

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

Class Ruling CR 2016/57 Income tax: Pacific Brands Limited – Scheme of Arrangement and payment of Special Dividend

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

Class Ruling CR 2016/56 Fringe benefits tax: employers who use the Ctrack Pty Ltd telematics system for car log book records and for odometer records

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

Class Ruling CR 2016/55 Income tax: Searoad Ferries Early Retirement Scheme

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

Class Ruling CR 2016/52 Income tax: Westpac Banking Corporation – Westpac Capital Notes 4

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

Class Ruling CR 2016/54 Income tax: AMP Capital Infrastructure Equity Fund – creating a new stapled security

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

Class Ruling CR 2016/53 Income tax: APN News & Media Limited – demerger of NZME Limited

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

Class Ruling CR 2016/50 Income tax: AMP Capital Community Infrastructure Fund – capital reallocation

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

Class Ruling CR 2016/51 Income tax: Return of Capital and Scheme of Arrangement – Unity Mining Limited

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

Class Ruling CR 2016/48 Income tax: National Australia Bank Limited – issue of NAB Capital Notes 2

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

Class Ruling CR 2016/49 Income tax: demerger of Graphex Mining Limited by Indiana Resources Limited (formerly IMX Resources Limited)

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

Class Ruling CR 2016/46 Income tax: Returns of share capital: IPE Limited

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

Class Ruling CR 2016/47 Income tax and fringe benefits tax: customers of Intellitrac Pty Ltd as trustee for The Calapai Family Trust trading as IntelliTrac who use the IntelliTrac FBT e-Logbook for their log book records

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

Class Ruling CR 2016/45 Income tax: scrip for scrip roll-over – exchange of units in The Airlie Share Fund for units in The Airlie Concentrated Share Fund

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

Class Ruling CR 2016/41 Fringe benefits tax: employer clients of Smartgroup Corporation Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of the ANZ Entertainment Benefits Card facility

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

Class Ruling CR 2016/43 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 that make use of the Westpac Entertainment Benefits Card facility

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

Class Ruling CR 2016/42 Income tax: deductibility of donations to Launch Housing Limited under a Payment Direction Deed

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

Class Ruling CR 2016/44 Income tax and fringe benefits tax: customers who use the Smartrak Aust. Pty Ltd Fleet Management System (FMS) system for car log book records and for odometer records

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

Class Ruling CR 2016/40 Income tax: Thales Australia Maritime Early Retirement Scheme

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

Class Ruling CR 2016/39 Income tax: Service Stream Limited – return of capital and share consolidation

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

Class Ruling CR 2016/38 Income tax: The Gladstone Power Station Early Retirement Scheme 2016

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

Class Ruling CR 2016/37 Fringe benefits tax: clients of Euclidic Systems Pty Ltd who use the Fleetgate Platform reports for car log book and odometer records

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

Class Ruling CR 2016/36 Income tax: Queensland Parents and Citizens Associations – exempt from income tax: association established for community service purposes – Goods and Services Tax: GST Concessions

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

Class Ruling CR 2016/34 Income tax: PayPal Holdings, Inc. – employee share schemes – separation from eBay

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

Class Ruling CR 2016/35 Income tax: eBay Inc. – employee share schemes – separation of PayPal from eBay

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

Class Ruling CR 2016/33 Income tax: off-market takeover of Sedgman Limited and payment of Interim and Special Dividends

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

Class Ruling CR 2016/32 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 Entertainment Benefits Card facility.

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

Class Ruling CR 2016/31 Fringe benefits tax: employers who use the mTrax GPS system for car log book records and for odometer records

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

Class Ruling CR 2016/30 Income tax: scrip for scrip roll-over – acquisition of Recall Holdings Limited by Iron Mountain Incorporated

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

Class Ruling CR 2016/29 Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Entertained MasterCard debit card facility

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

Class Ruling CR 2016/27 Income tax: the ‘Calvary Health Care Bethlehem Limited Early Retirement Scheme 2016

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

Class Ruling CR 2016/28 Income tax: Atlassian Corporation Plc Depositary Programs and conversion of Atlassian Corporation Plc shares

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

Class Ruling CR 2016/26 Income tax: the ‘Ergon Energy Early Retirement Scheme 2016’

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

Class Ruling CR 2016/25 Income tax: Colorpak Limited – Scheme of Arrangement and payment of Interim and Special Dividends

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

Class Ruling CR 2016/24 Income tax: Essential Energy Transformation Early Retirement Scheme

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

Class Ruling CR 2016/23 Income tax: off-market share buy-back: Caltex Australia Limited

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

Class Ruling CR 2016/22 Income tax: ‘The Flinders University Professional Staff Early Retirement Scheme 2016’

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

Class Ruling CR 2016/21 Income tax: ‘The Flinders University Academic Staff Early Retirement Scheme 2016’

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

Class Ruling CR 2016/19 Income tax: liquidation – Great Southern Plantation and Gunns Plantations Limited Woodlot Schemes

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

Class Ruling CR 2016/20 Income tax: Commonwealth Bank of Australia – CommBank PERLS VIII Capital Notes

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

Class Ruling CR 2016/18 Fringe benefits tax: employer clients of Community CPS Australia Limited trading as Beyond Bank Australia who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and make use of the 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 2016/16 Income tax: Global Resource Masters Fund 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 2016/17 Income tax: the ‘Endeavour Energy Early Retirement Scheme 2016’

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

Class Ruling CR 2016/15 Income tax: the ‘Ausgrid Early Retirement Scheme 2016’

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

Class Ruling CR 2016/14 Income tax: the South32 Cannington Voluntary Early Retirement Scheme

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

Class Ruling CR 2016/12 Fringe benefits tax: employers who are clients of United Airport Parking Pty Ltd and who enter into the Corporate Car Parking Agreement

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

Class Ruling CR 2016/13 Income tax: return of capital by way of in specie distribution of shares in CYBG PLC by National Australia Bank Limited

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

Class Ruling CR 2016/11 Income tax: UXC Limited – Scheme of Arrangement and payment of interim dividend

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

Class Ruling CR 2016/10 Income tax: Octagonal Resources Limited – scheme of arrangement and selective capital reduction

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

Class Ruling CR 2016/9 Income tax: Qantas Airways Limited – employee share schemes – return of capital

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

Class Ruling CR 2016/8 Income tax: the Peter MacCallum Cancer Centre relocation to Parkville Early Retirement Scheme 2016

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

Class Ruling CR 2016/7 Income tax: treatment of compensation payments received under Division 5 of Part 8 of the Fisheries Act 1995 (Vic) relating to phasing out commercial net fishing in Port Phillip Bay

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

Class Ruling CR 2016/6 Income tax: the Swinburne University Academic Staff Voluntary Early Retirement Scheme 2015-16

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

Class Ruling CR 2016/5 Income tax: the Victoria University Academic early retirement scheme

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

Class Ruling CR 2016/4 Income tax: CMI Limited – return of share capital

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

Class Ruling CR 2016/3 Income tax: Eildon Capital Limited – off-market share buy-back

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

Class Ruling CR 2016/1 Income tax: loans from Public and Private Ancillary Funds to AUSiMED Limited

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

Class Ruling CR 2016/2 Income tax: Hyne & Son Pty Ltd – exchange of shares for stapled securities in Mayflower Enterprises Pty Ltd

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