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06 Dec 07 4 Class Rulings & 2 Addendums issued

On 5 December 2007, the ATO issued the following 4 Class Rulings:

- CR 2007/111 Income tax: capital gains tax: acquisition of Publishing and Broadcasting Limited by Crown Limited and demerger of Publishing and Broadcasting Limited by Crown Limited
- CR 2007/112 Income tax and fringe benefits tax: IOOF Holdings Limited - Equity Participation Program
- CR 2007/113 Income tax: merger between the Mulgrave Central Mill Company Limited and TQ Sugar Limited
- CR 2007/114 Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited

On the same day, the ATO issued the following 2 Addendums:

- CR 2007/16A - Addendum Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of s 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of an Employee Benefits Card (Meal Entertainment) facility
- CR 2007/17A - Addendum Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of s 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of an Employee Benefits Card (Everyday Purchases) facility

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