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On 31 July 2013, the ATO issued the following 5 Class Rulings:

  • CR 2013/56 Income tax: treatment of transfer payments to employees of NSW Roads & Maritime Services following the outsourcing of road maintenance operations to a private operator
  • CR 2013/57 Income tax: return of share capital: Ridley Corporation Limited
  • CR 2013/58 Income tax: scrip for scrip: exchange of options in Bathurst Resources Limited for options in NZ NewCo 
  • CR 2013/59 Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission
  • CR 2013/60 Income tax: exchange of performance rights in Bathurst Resources Limited for performance rights in NZ NewCo


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