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13 Jun 1313 7 Class Rulings issued

On 12 June 2013, the ATO issued the following 7 Class Rulings:

  • CR 2013/40 Income tax: early retirement scheme for Barwon Region Water Corporation
  • CR 2013/41 Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to enforcement activities, essential services, provision of information, use of professional and staff time and works
  • CR 2013/42 Income tax: Associated Retailers Limited - ARL Equity Notes
  • CR 2013/43 Fringe benefits tax: FitSense Australia Pty Ltd (FitSense) Health Checks, Health Coaching and Health Seminars provided to employer clients of FitSense
  • CR 2013/44 Income tax: exchange of units in a unit trust for shares in a company: restructure of the Strathearn Group
  • CR 2013/45 Income tax: the Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self-Directed Support: Host Providers and Direct Payments
  • CR 2013/46 Income tax: Macquarie Group Limited - Macquarie Group Capital Notes


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