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12 Oct 06 4 Class Rulings and Addendum

On 11 October 2006, the ATO issued the following 4 Class Rulings:

- CR 2006/99 Income tax: return of capital - Talent2 International Ltd

- CR 2006/100 Income tax: Transfield Services Limited - TranShare Employee Share Plan

- CR 2006/101 Income tax: BHP Billiton Limited - Employee Long Term Incentive Plan

- CR 2006/102 Income tax: capital gains: demergers involving Sydney Roads Group stapled securities and Macquarie Infrastructure Group stapled securities

The ATO also issued an Addendum to Class Ruling CR 2006/7 (Income tax: Approved Early Retirement Scheme - Queensland Government) to reflect changes to the class of entities. For a copy of CR 2006/7A, go here

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