On 30 May 2012, the ATO issued the following 3 Class Rulings:
- CR 2012/35 Income tax: assessable income: football umpires: AFL Riverina Incorporated
- CR 2012/36 Income tax: scrip for scrip: exchange of shares in Aurecon Australia Group Limited for shares in Aurecon 37 Limited
- CR 2012/37 Luxury car tax: meaning of 'luxury car'
On 30 May 2012, the ATO withdrew the following Class Ruling with effect from the same day:
- CR 2004/39 - Income tax: assessable income: football umpires: Riverina Australian Football Umpires Association Inc. receipts
Class Ruling CR 2004/39 is withdrawn because it is replaced by Class Ruling CR 2012/35 which takes into account changes to the entity making the payments to the umpires.