Class 2021 - Rulings - Easy as Tax Finder

Class Ruling CR 2021/63 Rox Resources Limited – demerger of Cannon Resources Limited

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Class Ruling CR 2021/64 Suncorp Group Limited – Suncorp Capital Notes 4

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Class Ruling CR 2021/65 Westpac Banking Corporation – Westpac Capital Notes 8

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Class Ruling CR 2021/66 Edith Cowan University – early retirement scheme 2021

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Class Ruling CR 2021/62 Quest Payment Systems Pty Ltd – evidence of a deduction for donations made to a deductible gift recipient via the use of an electronic donation collection device

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Class Ruling CR 2021/60 Macquarie Bank Limited – Macquarie Bank Capital Notes 3

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Class Ruling CR 2021/61 Metcash Limited – off-market share buy-back

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Class Ruling CR 2021/59 New South Wales Minerals Council Limited – access arrangements under the Mining Act 1992 (NSW) between holders of exploration licences and assessment leases and landholders on whose land prospecting operations are undertaken

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Class Ruling CR 2021/58 Tennis Australia Limited – payments to tennis officials

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Class Ruling CR 2021/57 Primewest Group stapled securities – scrip for scrip roll-over

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Class Ruling CR 2021/56 Aristocrat Leisure Limited – non-executive director rights plan

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Class Ruling CR 2021/54 RAM Australia Elsie Street Burwood Trust – scrip for scrip roll-over

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Class Ruling CR 2021/53 ICSGlobal Limited – return of share capital and special dividend

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Class Ruling CR 2021/55 Sunrise Energy Metals Limited – demerger of Clean TeQ Water Limited

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Class Ruling CR 2021/52 Intelligent Investor Australian Growth Fund – scrip for scrip roll-over

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Class Ruling CR 2021/49 Cassini Resources Limited – demerger and scrip for scrip roll-over

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Class Ruling CR 2021/50 Woolworths Group Limited – demerger of Endeavour Group Limited

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Class Ruling CR 2021/51 Australian Vintage Ltd – return of capital and share consolidation

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Class Ruling CR 2021/47 Asaleo Care Limited – scheme of arrangement and special dividend

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Class Ruling CR 2021/48 Dexus – scrip for scrip roll-over

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Class Ruling CR 2021/45 Saracen Mineral Holdings Limited – tax-exempt share plan shares disposed under scheme of arrangement

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Class Ruling CR 2021/46 Australia and New Zealand Banking Group Limited – ANZ Capital Notes 6

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Class Ruling CR 2021/44 Museums Victoria – early retirement scheme 2021

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Class Ruling CR 2021/42 APG Self Storage Trusts – scrip for scrip roll-over

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Class Ruling CR 2021/43 Airservices Australia – early retirement scheme 2021

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Class Ruling CR 2021/40 Amaysim Australia Limited – major distribution (special dividend and return of capital)

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Class Ruling CR 2021/41 Xplore Wealth Limited – scheme of arrangement

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Class Ruling CR 2021/39 WPP AUNZ Ltd – scheme of arrangement, FY 2020 Total Dividend and Special Dividend

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Class Ruling CR 2021/37 Western Australian Debating League Incorporated – payments to League Members

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Class Ruling CR 2021/38 Saracen Mineral Holdings Limited – scheme of arrangement and special dividend

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Class Ruling CR 2021/35 Coca-Cola Amatil Limited – scheme of arrangement and dividend

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Class Ruling CR 2021/36 CSIRO – studentship or internship stipends

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Class Ruling CR 2021/34 Australian Mines Limited – demerger of Norwest Minerals Limited

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Class Ruling CR 2021/32 Ampol Limited – off-market share buy-back

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Class Ruling CR 2021/33 Red Hot Australia HoldCo Pty Limited – scrip for scrip roll-over

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Class Ruling CR 2021/31 The Citadel Group Limited – scheme of arrangement and payment of special dividend

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Class Ruling CR 2021/30 Navman Wireless Australia Pty Limited – use of FTC Manager for fuel tax credits

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Class Ruling CR 2021/28 RXP Services Limited – scheme of arrangement and special dividend

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Class Ruling CR 2021/29 Commonwealth Bank of Australia – CommBank PERLS XIII Capital Notes

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Class Ruling CR 2021/27 Macquarie Group Limited – Macquarie Group Capital Notes 5

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Class Ruling CR 2021/26 Qantas Airways Limited – 2020/22 Qantas non-executive director fee sacrifice share acquisition plan

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Class Ruling CR 2021/23 EML Payment Solutions Limited – use of a living expenses card facility to acquire a stored value prepaid card

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Class Ruling CR 2021/24 Uber Australia Pty Ltd – promotions received by employees under the Uber Rewards loyalty program and Uber for Business platform

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Class Ruling CR 2021/25 Blossomvale Holdings Ltd – return of capital

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Class Ruling CR 2021/22 Commonwealth Bank of Australia – CommBank PERLS XII Capital Notes

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Class Ruling CR 2021/18 Eton Irrigation Cooperative Ltd – receipt of membership

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Class Ruling CR 2021/20 Portfolio Plus Industrial Equities Fund – scrip for scrip roll-over

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Class Ruling CR 2021/19 EQT Wholesale Flagship Fund – scrip for scrip roll-over

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Class Ruling CR 2021/21 Equities Fund – scrip for scrip roll-over

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Class Ruling CR 2021/17 Shante Pty. Ltd. – use of an electronic travel smartcard for public bus transport by an employee

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Class Ruling CR 2021/16 MiX Telematics Australasia Pty Ltd – use of Fleet Manager systems for car logbook and odometer records

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Class Ruling CR 2021/15 CU Health Pty Limited – exempt benefits relating to work-related medical examinations, medical screenings, preventative health care and counselling of employees

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Class Ruling CR 2021/14 Metgasco Ltd – return of capital by way of in specie distribution

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Class Ruling CR 2021/13 GetSwift Limited – exchange of shares for GetSwift Technologies Limited shares and amendment of options and employee awards

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Class Ruling CR 2021/11 Village Roadshow Limited – disposal of shares

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Class Ruling CR 2021/12 Salary Packaging Australia Pty Limited – benefits provided to fly-in fly-out employees

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Class Ruling CR 2021/10 Victorian Building Authority (Cladding Safety Victoria) – funding payments made to owners’ corporations

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Class Ruling CR 2021/9 Bendigo and Adelaide Bank Limited – Capital Notes

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Class Ruling CR 2021/8A1 – Addendum Australian Unity Limited – mutual capital instruments

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Class Ruling CR 2021/7 Westpac Banking Corporation – Westpac Capital Notes 7

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Class Ruling CR 2021/6 National Australia Bank Limited – NAB Capital Notes 5

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Class Ruling CR 2021/8 Australian Unity Limited – mutual capital instruments

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Class Ruling CR 2021/5 PM Capital Asian Opportunities Fund Limited – off-market share buy-back

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Class Ruling CR 2021/4 PM Capital Global Opportunities Fund Limited – off-market share buy-back

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Class Ruling CR 2021/3 Intelematics Australia Pty Limited CONNECT tracking and fleet management solution – use for FBT car logbook and odometer records

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Class Ruling CR 2021/1 Bank of Queensland Limited – BOQ Capital Notes 2

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Class Ruling CR 2021/2 Home Consortium Group – return of capital by way of in specie distribution

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Class Ruling CR 2021/63 Rox Resources Limited – demerger of Cannon Resources Limited

Class Ruling CR 2021/64 Suncorp Group Limited – Suncorp Capital Notes 4

Class Ruling CR 2021/65 Westpac Banking Corporation – Westpac Capital Notes 8

Class Ruling CR 2021/66 Edith Cowan University – early retirement scheme 2021

Class Ruling CR 2021/62 Quest Payment Systems Pty Ltd – evidence of a deduction for donations made to a deductible gift recipient via the use of an electronic donation collection device

Class Ruling CR 2021/60 Macquarie Bank Limited – Macquarie Bank Capital Notes 3

Class Ruling CR 2021/61 Metcash Limited – off-market share buy-back

Class Ruling CR 2021/59 New South Wales Minerals Council Limited – access arrangements under the Mining Act 1992 (NSW) between holders of exploration licences and assessment leases and landholders on whose land prospecting operations are undertaken

Class Ruling CR 2021/58 Tennis Australia Limited – payments to tennis officials

Class Ruling CR 2021/57 Primewest Group stapled securities – scrip for scrip roll-over

Class Ruling CR 2021/56 Aristocrat Leisure Limited – non-executive director rights plan

Class Ruling CR 2021/54 RAM Australia Elsie Street Burwood Trust – scrip for scrip roll-over

Class Ruling CR 2021/53 ICSGlobal Limited – return of share capital and special dividend

Class Ruling CR 2021/55 Sunrise Energy Metals Limited – demerger of Clean TeQ Water Limited

Class Ruling CR 2021/52 Intelligent Investor Australian Growth Fund – scrip for scrip roll-over

Class Ruling CR 2021/49 Cassini Resources Limited – demerger and scrip for scrip roll-over

Class Ruling CR 2021/50 Woolworths Group Limited – demerger of Endeavour Group Limited

Class Ruling CR 2021/51 Australian Vintage Ltd – return of capital and share consolidation

Class Ruling CR 2021/47 Asaleo Care Limited – scheme of arrangement and special dividend

Class Ruling CR 2021/48 Dexus – scrip for scrip roll-over

Class Ruling CR 2021/45 Saracen Mineral Holdings Limited – tax-exempt share plan shares disposed under scheme of arrangement

Class Ruling CR 2021/46 Australia and New Zealand Banking Group Limited – ANZ Capital Notes 6

Class Ruling CR 2021/44 Museums Victoria – early retirement scheme 2021

Class Ruling CR 2021/42 APG Self Storage Trusts – scrip for scrip roll-over

Class Ruling CR 2021/43 Airservices Australia – early retirement scheme 2021

Class Ruling CR 2021/40 Amaysim Australia Limited – major distribution (special dividend and return of capital)

Class Ruling CR 2021/41 Xplore Wealth Limited – scheme of arrangement

Class Ruling CR 2021/39 WPP AUNZ Ltd – scheme of arrangement, FY 2020 Total Dividend and Special Dividend

Class Ruling CR 2021/37 Western Australian Debating League Incorporated – payments to League Members

Class Ruling CR 2021/38 Saracen Mineral Holdings Limited – scheme of arrangement and special dividend

Class Ruling CR 2021/35 Coca-Cola Amatil Limited – scheme of arrangement and dividend

Class Ruling CR 2021/36 CSIRO – studentship or internship stipends

Class Ruling CR 2021/34 Australian Mines Limited – demerger of Norwest Minerals Limited

Class Ruling CR 2021/32 Ampol Limited – off-market share buy-back

Class Ruling CR 2021/33 Red Hot Australia HoldCo Pty Limited – scrip for scrip roll-over

Class Ruling CR 2021/31 The Citadel Group Limited – scheme of arrangement and payment of special dividend

Class Ruling CR 2021/30 Navman Wireless Australia Pty Limited – use of FTC Manager for fuel tax credits

Class Ruling CR 2021/28 RXP Services Limited – scheme of arrangement and special dividend

Class Ruling CR 2021/29 Commonwealth Bank of Australia – CommBank PERLS XIII Capital Notes

Class Ruling CR 2021/27 Macquarie Group Limited – Macquarie Group Capital Notes 5

Class Ruling CR 2021/26 Qantas Airways Limited – 2020/22 Qantas non-executive director fee sacrifice share acquisition plan

Class Ruling CR 2021/23 EML Payment Solutions Limited – use of a living expenses card facility to acquire a stored value prepaid card

Class Ruling CR 2021/24 Uber Australia Pty Ltd – promotions received by employees under the Uber Rewards loyalty program and Uber for Business platform

Class Ruling CR 2021/25 Blossomvale Holdings Ltd – return of capital

Class Ruling CR 2021/22 Commonwealth Bank of Australia – CommBank PERLS XII Capital Notes

Class Ruling CR 2021/18 Eton Irrigation Cooperative Ltd – receipt of membership

Class Ruling CR 2021/20 Portfolio Plus Industrial Equities Fund – scrip for scrip roll-over

Class Ruling CR 2021/19 EQT Wholesale Flagship Fund – scrip for scrip roll-over

Class Ruling CR 2021/21 Equities Fund – scrip for scrip roll-over

Class Ruling CR 2021/17 Shante Pty. Ltd. – use of an electronic travel smartcard for public bus transport by an employee

Class Ruling CR 2021/16 MiX Telematics Australasia Pty Ltd – use of Fleet Manager systems for car logbook and odometer records

Class Ruling CR 2021/15 CU Health Pty Limited – exempt benefits relating to work-related medical examinations, medical screenings, preventative health care and counselling of employees

Class Ruling CR 2021/14 Metgasco Ltd – return of capital by way of in specie distribution

Class Ruling CR 2021/13 GetSwift Limited – exchange of shares for GetSwift Technologies Limited shares and amendment of options and employee awards

Class Ruling CR 2021/11 Village Roadshow Limited – disposal of shares

Class Ruling CR 2021/12 Salary Packaging Australia Pty Limited – benefits provided to fly-in fly-out employees

Class Ruling CR 2021/10 Victorian Building Authority (Cladding Safety Victoria) – funding payments made to owners’ corporations

Class Ruling CR 2021/9 Bendigo and Adelaide Bank Limited – Capital Notes

Class Ruling CR 2021/8A1 – Addendum Australian Unity Limited – mutual capital instruments

Class Ruling CR 2021/7 Westpac Banking Corporation – Westpac Capital Notes 7

Class Ruling CR 2021/6 National Australia Bank Limited – NAB Capital Notes 5

Class Ruling CR 2021/8 Australian Unity Limited – mutual capital instruments

Class Ruling CR 2021/5 PM Capital Asian Opportunities Fund Limited – off-market share buy-back

Class Ruling CR 2021/4 PM Capital Global Opportunities Fund Limited – off-market share buy-back

Class Ruling CR 2021/3 Intelematics Australia Pty Limited CONNECT tracking and fleet management solution – use for FBT car logbook and odometer records

Class Ruling CR 2021/1 Bank of Queensland Limited – BOQ Capital Notes 2

Class Ruling CR 2021/2 Home Consortium Group – return of capital by way of in specie distribution

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