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On 9 May 2012, the ATO issued the following 4 Class Rulings:

  • CR 2012/28 Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No. 2) Fund
  • CR 2012/29 Income tax: PAYG withholding: payments made by local government bodies in Queensland for the transfer of long service leave entitlements to other local government bodies and to Queensland government agencies
  • CR 2012/30 Income tax: early retirement scheme - Ambulance Victoria
  • CR 2012/31 Income tax: Australian Government Sport Training Grant Scheme payments provided by the Australian Sports Commission

On 9 May 2012, the ATO issued the following erratum:

  • CR 2012/25ER - Income tax: Insurance Australia Group Limited - issue of convertible preference shares


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