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On 15 June 2011 the ATO released the following Class Rulings:

  • CR 2011/54 Income tax: off-market share buy-back: JB Hi-Fi Limited
  • CR 2011/55 Income tax: proposed return of capital: Village Roadshow Limited
  • CR 2011/56 Income tax: return of capital – nib holdings limited
  • CR 2011/57 Income tax: demerger of Treasury Wine Estates Limited by Foster’s Group Limited
  • CR 2011/58 Goods and services tax: goods and services supplied by dental prosthetists and technicians (of the Oral Health Professionals Association)
  • CR 2011/59 Income tax: off-market takeover of Crane Group Limited and Special Dividend.