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On 21 September 2011, the ATO issued the following 3 Class Rulings:

  • CR 2011/83 Income tax: demerger of iiNet Limited by Amcom Telecommunications Limited
  • CR 2011/84 Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS3)
  • CR 2011/85 Income tax: self-purchasing of attendant care services in the NSW Lifetime Care and Support Scheme


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