Class Ruling CR 2018/52

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Class Ruling CR 2018/60 Income tax: Wesfarmers Limited – demerger of Coles Group Limited – employee share schemes

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Class Ruling CR 2018/59 Income tax: Wesfarmers Limited – demerger of Coles Group Limited

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Class Ruling CR 2018/56 Income tax: Charles Darwin University Professional Staff Voluntary Early Retirement Scheme 2018

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Class Ruling CR 2018/58 Income tax: Device Technologies Australia Pty Ltd adjustment to employee options

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Class Ruling CR 2018/55 Income tax: Charles Darwin University Academic Staff Voluntary Early Retirement Scheme 2018

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Class Ruling CR 2018/57 Income tax: Rio Tinto Limited – off-market share buy-back

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Class Ruling CR 2018/54 Income tax: demerger of Cowan Lithium Limited by Tawana Resources NL

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Class Ruling CR 2018/53 Fringe benefits tax: employer clients of Police Financial Services Limited, trading as BankVic, who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the BankVic Everyday Expenses Card

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Class Ruling CR 2018/49 Income tax: scrip for scrip roll-over: acquisition of units in SGH Professional Investor Micro Cap Trust by SGH Emerging Companies Fund

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Class Ruling CR 2018/51 Income tax: Folkestone Limited – Scheme of Arrangement and Special Dividend

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Class Ruling CR 2018/50 Income tax: Insurance Australia Group Limited – Distribution and Share Consolidation

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Class Ruling CR 2018/48 Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust

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Class Ruling CR 2018/47 Fringe benefits tax: employer clients of Smartgroup Corporation Ltd’s wholly-owned subsidiaries who use the Smartgroup Logbook Solution for car logbook records and odometer records

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Class Ruling CR 2018/44 Income tax: APN Outdoor Group Limited – Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2018/46 Income tax: Macquarie University Academic Staff Early Retirement Scheme 2018-2019

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Class Ruling CR 2018/45 Income tax: scrip for scrip roll-over: exchange of CHESS Depositary Interests in fourteen BlackRock iShares Funds for units in fourteen new BlackRock Trusts

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Class Ruling CR 2018/43 Income tax: ‘Sydney Water Corporation Networks Business Unit Retirement Scheme 2018/2019’

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Class Ruling CR 2018/42 Income tax: Theodore channel scheme – receipt of shares in Theodore Water Pty Ltd

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Class Ruling CR 2018/41 Income tax: Australian Construction Industry Redundancy Trust – deductibility of employer contributions

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Class Ruling CR 2018/40 Income tax: demerger of GlyTherix Ltd by Minomic International Limited

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Class Ruling CR 2018/39 Income tax: Fermentum Pty Ltd – transfer of shares to custodian

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Class Ruling CR 2018/38 Income tax: Metcash Limited – Off-market share buy-back

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Class Ruling CR 2018/37 Fringe benefits tax: employers using the EROAD System for car log book and odometer records

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Class Ruling CR 2018/36 Income tax: St George channel scheme – receipt of membership interests in Mallawa Irrigation Limited

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Class Ruling CR 2018/34 Income tax: IPE Limited: return of share capital

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Class Ruling CR 2018/35 Income tax: CSL Limited Non-Executive Director Rights Plan

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Class Ruling CR 2018/33 Income tax: LifeHealthcare Group Limited – Scheme of Arrangement and payment of Interim Dividend and Special Dividend

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Class Ruling CR 2018/32 Income tax: Mantra Group Limited – Employee Share Scheme – Tax Exempt Share Plan Shares disposed of under Scheme of Arrangement

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Class Ruling CR 2018/1 Income tax: Bendigo and Adelaide Bank Limited – Converting Preference Shares 4

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Class Ruling CR 2018/31 Income tax: sale of Westfield Group stapled securities to Unibail-Rodamco SE – capital gains consequences

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Class Ruling CR 2018/30 Income tax: IFM Infrastructure Funds – Restructure

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Class Ruling CR 2018/28 Income tax: deductibility of donations to Bridge Housing Limited under a Payment Direction Deed

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Class Ruling CR 2018/29 Income tax: Tox Free Solutions Limited – Scheme of Arrangement and Special Dividend

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Class Ruling CR 2018/26 Income tax: Macquarie Group Limited – Macquarie Group Capital Notes 3

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Class Ruling CR 2018/24 Income tax: off-market share buy-back: Virgin Australia Holdings Limited

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Class Ruling CR 2018/25 Income tax: treatment of transfer payments to employees – Department of Human Services

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Class Ruling CR 2018/27 Income tax: Mantra Group Limited – Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2018/23 Income tax: Members Equity Bank – ME Capital Notes

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Class Ruling CR 2018/22 Income tax: employment termination payment – NSW Ministry of Health

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Class Ruling CR 2018/21 Income tax: Pepper Group Limited Scheme of Arrangement and Payment of Special Dividend

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Class Ruling CR 2018/20 Income tax: Tasmanian Electro Metallurgical Company Early Retirement Scheme 2018

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Class Ruling CR 2018/19 Income tax: deductibility of donations to MDA Limited under a Donation Deed

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Class Ruling CR 2018/18 Income tax: demerger of Instreet Investment Australia Limited by Instreet Investment Limited

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Class Ruling CR 2018/16 Income tax: Commonwealth Bank of Australia – CommBank PERLS X Capital Notes

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Class Ruling CR 2018/17 Income tax: partial scrip for scrip roll-over: acquisition of GPS IP Group Holdings Ltd by Easton Wealth Limited

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Class Ruling CR 2018/15 Income tax: Downer EDI Limited 2015, 2016 and 2017 Long Term Incentive Plans

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Class Ruling CR 2018/14 Income tax: scrip for scrip scheme of arrangement: CFC Global Pty Ltd

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Class Ruling CR 2018/13 Fringe benefits tax: employer clients of the Eclipx Group who participate in its bus travel benefit scheme

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Class Ruling CR 2018/12 Income tax: Westpac Banking Corporation – Westpac Capital Notes 5

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Class Ruling CR 2018/11 Income tax: ‘Cunningham Lindsey Australia Early Retirement Scheme 2018’

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Class Ruling CR 2018/10 Income tax: Beerenberg Early Retirement Scheme 2018

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Class Ruling CR 2018/9 Income tax: bonus share plan: Cedar Woods Properties Limited

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Class Ruling CR 2018/8 Income tax: deductibility of funds contributed by Australian Taxation Office employees to the Australian Services Union Taxation Officers’ Branch Litigation Fund

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Class Ruling CR 2018/7 Income tax: Eneabba Gas Limited – return of capital by way of in specie distribution

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Class Ruling CR 2018/6 Income tax: Tatts Group Limited Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2018/5 Income tax: scrip for scrip roll-over: acquisition of units in EQT Emerging Companies Fund by SGH Professional Investor Emerging Companies Trust

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Class Ruling CR 2018/4 Income tax: Australian Government Bond holders electing to exchange bonds for CHESS Depository Interests (CDIs)

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Class Ruling CR 2018/3 Income tax: Bank of Queensland – BOQ Capital Notes

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Class Ruling CR 2018/2 Income tax: IMB Limited – Off-market share buy-back

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