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On 30 September 2009, the ATO released the following 4 Class Rulings:

  • CR 2009/55 Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated
  • CR 2009/56 Income tax: partial repayment of principal of Debenture Stock: Hastings Capital Limited (Receivers and Managers appointed) (in liquidation)
  • CR 2009/57 Income tax: Shell Group - 2009 Performance Share Plan Award
  • CR 2009/58 Income tax: early retirement scheme - Queensland State Government


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