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On 20 February 2013, the ATO issued the following 3 Class Rulings:

  • CR 2013/12 Income tax: capital gains tax: special dividend and capital proceeds from sale of Norton Gold Fields Limited shares pursuant to off market takeover
  • CR 2013/13 Goods and services tax: GST treatment of developer contributions and other dedications of land made to NSW councils
  • CR 2013/14 Goods and services tax: goods and services supplied by dentists


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