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On 4 August 2010, the ATO issued the following 5 Class Rulings:

  • CR 2010/33 Income tax: demerger of Dart Energy Limited by Arrow Energy Limited
  • CR 2010/34 Income tax: demerger of DuluxGroup Limited by Orica Limited
  • CR 2010/35 Income tax: scrip for scrip roll-over: exchange of units in Westpac Office Trust for Mirvac Group stapled securities
  • CR 2010/36 Fringe benefits tax: employers who implement the SmartSalary Holiday Accommodation and Venue Hire Benefit arrangement and who satisfy the provisions of s 57A of the Fringe Benefits Tax Assessment Act 1986
  • CR 2010/37 Income tax: University of Melbourne Master of Veterinary Science (Clinical) and Advanced Clinical Practicum scholarship


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