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On 19 October 2011, the ATO issued the following 3 Class Rulings:

  • CR 2011/93 Income tax: Citigroup Inc reverse stock split - effect on employee share schemes
  • CR 2011/94 Income tax: demerger of BlackWall Funds Management Limited by Pelorus Private Equity Limited 
  • CR 2011/95 Income tax: assessable income: payments made by John Holland Group Worker Entitlement Fund to members


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