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On 10 December 2014, the ATO issued the following 4 Class Rulings:

  • CR 2014/98 Income tax: Ardent Leisure Group (ALG) Capital Reallocation
  • CR 2014/99 Income tax: demerger of Jacana Minerals Limited by Syrah Resources Limited
  • CR 2014/100 Income tax: The University of Western Australia 2014-15 Voluntary Early Retirement Scheme
  • CR 2014/101 Income tax: unit for unit roll over: exchange of retail units in LHP Diversified Investments Fund for wholesale units


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