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28 Nov 12 7 Class Rulings issued

On 28 November 2012, the ATO issued the following 7 Class Rulings:

  • CR 2012/103 Income tax: scrip for scrip: exchange of shares in Aon Corporation for shares in Aon plc
  • CR 2012/104 Income tax: Aon group reorganisation - employee share schemes - treatment of shares or rights
  • CR 2012/105 Income tax: scrip for scrip: merger of Auzex Resources Limited and Bullabulling Gold Limited
  • CR 2012/106 Income tax: demerger of Auzex Exploration Limited by Auzex Resources Limited
  • CR 2012/107 Income tax: Lend Lease Corporation Limited Capital Reallocation
  • CR 2012/108 Income tax: Energy Delivery Early Retirement Scheme
  • CR 2012/109 Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program

 


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