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24 Jan 12 Class Rulings issued

On 21 December 2011, the following 2 Class Rulings were issued:

  • CR 2011/108 Income tax: Coal & Allied Industries Limited Scheme of Arrangement and payment of Interim Dividend and Special Dividend
  • CR 2011/109 Income tax: CSR Limited - CSR Universal Share Ownership Plan - Sale of Sucrogen Ltd and Return of Capital

On 11 January 2012, the following 2 Class Rulings were issued:

  • CR 2012/1 Income tax: demerger of Chorus Limited by Telecom Corporation of New Zealand Limited
  • CR 2012/2 Income tax: scrip for scrip: merger of The Rock Building Society Limited and MyState Limited

On 18 January 2012, the following 2 Class Rulings were issued:

  • CR 2012/3 Income tax: off-market share buy-back: Careers Australia Group Limited
  • CR 2012/4 Income tax: Toll Holdings Limited Senior Executive Options and Rights Plan

 On 25 January 2012, the following  Class Ruling was issued:

  • CR 2012/5 Income tax: Guinness Peat Group plc adjustment to employee share schemes due to return of capital

 


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