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On 10 October 2012, the ATO issued the following 4 Class Rulings:

  • CR 2012/86 Fringe benefits tax: employer clients of Baptist Financial Services Australia who are subject to the provisions of s 57, s 57A or s 65J of the Fringe Benefits Tax Assessment Act 1986 and who make use of the BFS Visa Prepaid PayCard facility
  • CR 2012/87 Income tax: early retirement scheme - Centennial Park Cemetery Authority
  • CR 2012/88 Income tax: Little World Beverages Limited Scheme of Arrangement and Special Dividend
  • CR 2012/89 Income tax: Parks Victoria Voluntary Departure Program 2012-13 Early Retirement Scheme

On 10 October 2012, the ATO issued the following erratum:

  • CR 2012/82ER1 Income tax: research and development: membership funding for the Australian Coal Association Research Program


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