Class Ruling CR 2019/83 Pacific Energy Limited – Scheme of Arrangement and Special Dividend

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Class Ruling CR 2019/79 Goulburn-Murray Rural Water Corporation – early retirement scheme 2019

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Class Ruling CR 2019/82 Fairbairn Irrigation Network Limited – receipt of shares

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Class Ruling CR 2019/84 Treatment of compensation payments received under the Fisheries Act 1995 (Vic) relating to the removal of commercial net fishing from the Gippsland Lakes

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Class Ruling CR 2019/80 AXA Australia Employers – AXA SA 2019 Classic Plan share offer for Australian employees

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Class Ruling CR 2019/81 AXA Australia Employers – AXA SA 2019 Leveraged Plan share offer for Australian employees

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Class Ruling CR 2019/77 McMillan Shakespeare Limited – off-market share buy-back

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Class Ruling CR 2019/76 GARDA Diversified Property Fund – return of trust corpus and formation of a stapled security

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Class Ruling CR 2019/75 GARDA Capital Group Stapled Securities – scrip for scrip rollover

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Class Ruling CR 2019/74 AIRR Holdings Limited – Scheme of Arrangement and Special Dividend

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Class Ruling CR 2019/73 GBST Holdings Limited – Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2019/71 Villa World Limited – Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2019/72 Utilities Management Pty Ltd – early retirement scheme 2019

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Class Ruling CR 2019/69 The University of Adelaide – early retirement scheme 2019

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Class Ruling CR 2019/70 Suncorp Group Limited – return of capital

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Class Ruling CR 2019/68 Brambles Limited – return of capital

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Class Ruling CR 2019/67 QANTM Group – equity participation scheme for principals

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Class Ruling CR 2019/66 Entwined Signage Pty Ltd in-Vehicle Monitoring System – use for car logbook and odometer records

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Class Ruling CR 2019/63 Ruralco Holdings Limited – Exempt Employee Share Plan shares disposed of under scheme of arrangement

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Class Ruling CR 2019/65 Fleetcare Pty Ltd telematics product – use for FBT car logbook and odometer records

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Class Ruling CR 2019/64 Ruralco Holdings Limited – Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2019/62 Placard Pty Ltd – early retirement scheme 2019

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Class Ruling CR 2019/61 South Australian Councils – GST treatment of fees and charges imposed

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Class Ruling CR 2019/60 Avant Mutual Group Limited – retirement reward dividend

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Class Ruling CR 2019/59 Oceania Capital Partners Limited – off-market share buy-back

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Class Ruling CR 2019/58 DuluxGroup Limited – Employee Share Scheme – Employee Share Investment Plan shares disposed of under scheme of arrangement

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Class Ruling CR 2019/57 Ozinca Australia Pty Ltd – scrip for scrip rollover

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Class Ruling CR 2019/56 Legend Corporation Limited – scheme of arrangement and special dividend

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Class Ruling CR 2019/55 Mackay Sugar Limited – conversion of shares and variation of rights

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Class Ruling CR 2019/54 Clients of EROAD (Australia) Pty Ltd who use the EROAD Fuel Tax Credits Product Report information showing litres allocated according to travel generated by EROAD Fuel Tax Credits product for fuel tax credit purposes

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Class Ruling CR 2019/52 Netstar Australia Pty Ltd telematics system – use for FBT car logbook record and odometer records

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Class Ruling CR 2019/53 Department of Health and Human Services – SIL and STAA early retirement scheme 2019

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Class Ruling CR 2019/50 Helpten Pro Vehicle Telematics Solution – use for fringe benefits tax car logbook and odometer records

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Class Ruling CR 2019/51 DuluxGroup Limited – Scheme of Arrangement and payment of interim and special dividends

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Class Ruling CR 2019/49 SA Lifetime Support Scheme – under the self-directed support program of services for assessed treatment and care needs

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Class Ruling CR 2019/48 Hivint Pty Limited – Employee Option Plan

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Class Ruling CR 2019/47 Victorian Department of Health and Human Services – employment termination payment

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Class Ruling CR 2019/46 Tomago Aluminium Company – early retirement scheme 2019

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Class Ruling CR 2019/45 Spicers Limited – return of capital

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Class Ruling CR 2019/44 Bialik College – early retirement scheme 2019

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Class Ruling CR 2019/78 Quiktrak GPS tracking system – use for FBT car logbook records and odometer records

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Class Ruling CR 2019/43 IMB Ltd – off-market share buy-back

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Class Ruling CR 2019/40 MyLogbook Solution – use for FBT car logbook and odometer records

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Class Ruling CR 2019/42 Amcor Limited – scrip for scrip roll-over

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Class Ruling CR 2019/41 YWCA Canberra Ltd – deductibility of donations under a Payment Direction Deed

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Class Ruling CR 2019/36 Healthscope Limited – scheme of arrangement and interim dividend

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Class Ruling CR 2019/37 Chalice Gold Mines Limited – return of capital

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Class Ruling CR 2019/39 Talisman Mining Limited – return of capital

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Class Ruling CR 2019/38 Woolworths Group Limited – off-market share buy-back

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Class Ruling CR 2019/35 Employers using the MTData FBT Solution Telematics System and the Electronic FBT Logbook Report for car log book and odometer record-keeping requirements

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Class Ruling CR 2019/34 J2SI VIC SIB Limited – valuation methodology for loan guarantee provided by public and private ancillary funds

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Class Ruling CR 2019/33 Property Exchange Australia Limited – Employee Share Option Plan – Commissioner’s discretion to reduce the minimum holding period in relation to options acquired

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Class Ruling CR 2019/32 Australian Olympic Committee – medal incentive funding payments

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Class Ruling CR 2019/31 Caltex Australia Limited – off-market share buy-back

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Class Ruling CR 2019/30 Pinewood Community Financial Services Limited – off-market share buy-back

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Class Ruling CR 2019/27 Income tax: Community Housing Canberra Limited – deductibility of donations under a Payment Direction Deed

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Class Ruling CR 2019/29 Eureka Funds Management Administration Pty Limited – AXA SA 2018 Classic Plan share offer for Australian employees

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Class Ruling CR 2019/28 Eureka Funds Management Administration Pty Limited – AXA SA 2018 Leveraged Plan share offer for Australian employees

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Class Ruling CR 2019/25 Income tax: Thinksmart Limited – return of share capital (depositary interests)

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Class Ruling CR 2019/23 Income tax: Macquarie Group Limited – Macquarie Group Capital Notes 4

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Class Ruling CR 2019/24 Income tax: Thinksmart Limited – return of share capital (ordinary shareholders)

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Class Ruling CR 2019/26 Income tax: Members Equity Bank Limited – Series 2 Capital Notes

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Class Ruling CR 2019/22 Income tax: National Australia Bank Limited – issue of NAB Capital Notes 3

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Class Ruling CR 2019/21 Income tax: Intrepid Mines Limited – return of capital

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Class Ruling CR 2019/20 Income tax: Greencross Limited – Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2019/19 Income tax: Department for Health and Wellbeing South Australia Early Retirement Scheme 2019

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Class Ruling CR 2019/18 Income tax: deductibility of donations to Evolve Housing Limited under a Payment Direction Deed

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Class Ruling CR 2019/17 Income tax: assessability of payments under the QLD Taxi and Limousine Industry Assistance Scheme

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Class Ruling CR 2019/16 Fringe benefits tax: employer clients of EML Payment Solution Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of the Maxxia Wallet or Remserv Wallet

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Class Ruling CR 2019/15 Income tax: Ardent Leisure Group – restructure

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Class Ruling CR 2019/14 Income tax: Monash Absolute Investment Company Limited – off-market share buy-back

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Class Ruling CR 2019/12 Income tax: Phileo Australia Limited – selective capital reduction

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Class Ruling CR 2019/11 Income tax: Excelsior Capital Limited (formerly CMI Limited) – off-market share buy-back

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Class Ruling CR 2019/13 Income tax: Invion Limited – return of capital by way of in specie distribution

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Class Ruling CR 2019/10 Income tax: Alterra Limited – demerger of Carbon Conscious Investments Ltd

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Class Ruling CR 2019/9 Income tax: unit for unit roll-over: exchange of units in Ophir High Conviction Fund for replacement units

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Class Ruling CR 2019/8 Fringe benefits tax: clients who use Two10degrees Pty Ltd Global Alerting Platform in Vehicle Management System for car log book and odometer records

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Class Ruling CR 2019/5 Income tax: BHP Group Limited – off-market share buy-back

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Class Ruling CR 2019/4 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 Meals and Entertainment Card

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Class Ruling CR 2019/3 Income tax: Westpac Banking Corporation – Westpac Capital Notes 6

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Class Ruling CR 2019/7 Income tax: Inghams Group Limited – return of share capital

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Class Ruling CR 2019/6 Income tax: Commonwealth Bank of Australia – CommBank PERLS XI Capital Notes

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Class Ruling CR 2019/1 Income tax: scrip for scrip roll-over: exchange of shares in Fairfax Media Limited for shares in Nine Entertainment Co. Holdings Limited

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Class Ruling CR 2019/2 Income tax: scrip for scrip roll-over: acquisition of Capilano Honey Limited by Bravo HoldCo Pty Ltd

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