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25 Oct 1212 4 Class Rulings, a withdrawal and an erratum issued

On 24 October 2012, the ATO issued the following 4 Class Rulings:

  • CR 2012/94 Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust 
  • CR 2012/95 Income tax: Department of Health and Human Services (Tasmania) Self Directed Funding by direct payments
  • CR 2012/96 Income tax: Bendigo and Adelaide Bank Limited - allotment of convertible preference shares (CPS)
  • CR 2012/97 Income tax: Google Inc. 2004 Stock Plan: Australian Resident Employees

On 24 October 2012, the ATO withdrew the following Class Ruling with effect from the same day:

  • CR 2001/81W Income tax: exempt foreign employment income: section 23AG: Boeing Australia Limited

On 24 October 2012, the ATO issued the following erratum:

  • CR 2012/38ER1 Income tax: Merger of Xstrata plc and Glencore International plc - Xstrata plc Long Term Incentive Plan


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