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On 11 July 2012, the ATO issued the following 4 Class Rulings:

  • CR 2012/49 Income tax: Royal Bank of Scotland Group plc adjustment to employee share schemes due to sub division and consolidation of ordinary share capital
  • CR 2012/50 Income tax: 100% donation private practice arrangements of full-time dentists, dental specialists and dental prosthetists of Dental Health Services Victoria participating in Commonwealth Medicare Chronic Disease Dental Scheme
  • CR 2012/51 Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation
  • CR 2012/52 Income tax: Gloucester Coal Limited - Special Dividend and Capital Return


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