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On 8 October 2014, the ATO issued the following four Class Rulings:

  • CR 2014/81 Income tax: demerger of OMI Holdings Limited by Donaco International Limited
  • CR 2014/82 Income tax: Dell Australia Pty Limited Restricted Stock Units
  • CR 2014/83 Income tax: Bendigo and Adelaide Bank Limited - allotment of convertible preference shares
  • CR 2014/84 Income tax: The Imperial Tobacco Australia Limited Voluntary Early Retirement Scheme 2014 (VRS 2014)

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