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21 Jan 13 6 Class Rulings issued

On 9 January 2013, the ATO issued the following 3 Class Rulings:

  • CR 2013/1 Goods and services tax: the GST treatment of rates and annual charges levied by NSW councils
  • CR 2013/2 Income tax: assessable income: certain Australian Agency for International Development employees - deployed to Afghanistan to provide Official Development Assistance
  • CR 2013/3 Income tax: in specie distribution of units by Global Mining Investments Limited

On 16 January 2013, the ATO issued the following Class Ruling:

  • CR 2013/4 Income tax: return of capital: Energy Infrastructure Trust

 On 23 January 2013, the ATO issued the following 2 Class Rulings:

  • CR 2013/5 Income tax: Cape PLC conversion of employee share scheme interests from rights to options
  • CR 2013/6 Income tax: Aquila Resources Limited Long Term Incentive Plan

 


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