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01 Nov 12 4 Class Rulings and one addendum issued

On 31 October 2012, the ATO issued the following 4 Class Rulings:

  • CR 2012/98 Income tax: Whitefield- allotment of convertible resettable preference shares (CRPS)
  • CR 2012/99 Income tax: Accenture Group reorganisation - employee share scheme - treatment of Options and Restricted Share Units 
  • CR 2012/100 Income tax: conversion by Poultry Farmers of Western Australia Co-operative Ltd to a company registered under the Corporations Act 2001
  • CR 2012/101 Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

On 31 October 2012, the ATO issued the following addendum:

  • CR 2008/30A1 - Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

 


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