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On 25 May 2011 the ATO issued the following Class Rulings:

  • CR 2011/49: Income tax: RP Data Limited Scheme of Arrangement and Special Dividend
  • CR 2011/50: Income tax: early retirement scheme - Loy Yang Power Management Pty Ltd
  • CR 2011/51: Income tax: scrip for scrip: merger of Sylvastate Limited and Whitefield Limited.