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On 6 August 2014, the ATO issued the following 3 Class Rulings:

  • CR 2014/63 Income tax: Sydney Trains Maintenance Division Early Retirement Scheme
  • CR 2014/64 Income tax: Merger of Life Technologies Corporation, Thermo Fisher Scientific Inc and Polpis Merger Sub Co - Life Technologies Corporation 2009 Equity Incentive Plan
  • CR 2014/65 Income tax: treatment of transfer payments to employees of Macquarie Generation following the sale of business to a private sector entity

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