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On 1 May 2013, the ATO issued the following 3 Class Rulings:

  • CR 2013/25 Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to cemeteries, facilities, leases, legal services, libraries and sales
  • CR 2013/26 Income tax: off-market takeover of Adelhill Ltd and Permitted Special Dividend
  • CR 2013/27 Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of certain business Divisions to a private sector entity


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Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
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