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On 19 December 2012, the ATO issued the following 6 Class Rulings:

  • CR 2012/118 Income tax: early retirement scheme - University of Tasmania
  • CR 2012/119 Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program
  • CR 2012/120 Income tax: employment termination payment: Australian Football League Players' Association Incorporated 
  • CR 2012/121 Income tax: Woolworths Limited - creating a new stapled security
  • CR 2012/122 Income tax: takeover of Alesco Corporation Limited and payment of Final Dividend, Special Dividend and Additional Discretionary Dividend
  • CR 2012/123 Income tax: Yancoal Australia Limited -contingent value right shares


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