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31 May 12 3 Class Rulings issued and one withdrawn

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Class Ruling CR 2004/39 is withdrawn because it is replaced by Class Ruling CR 2012/35 which takes into account changes to the entity making the payments to the umpires.

 


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