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29 Jun 1111 Class Rulings

On 29 June 2011 the ATO released the following class rulings:

  • CR 2011/63: Income tax: scrip for scrip roll over: acquisition of South Australian Coal Limited by White Energy Mining Pty Limited
  • CR 2011/64: Income tax: capital gains: personal-use assets: transfer of health insurance policies from Manchester Unity Australia Limited to The Hospitals Contribution Fund of Australia Limited
  • CR 2011/65: Income tax: assessable income: football umpires: Essendon District Football League Inc
  • CR 2011/66: Income tax: demerger of Echo Entertainment Group Limited by Tabcorp Holdings Limited.

On the same day the ATO issued the following addenda to class rulings:

  • CR 2010/27A1: Addendum Income tax: employment termination payment: Monadelphous Engineering Associates Pty Ltd
  • CR 2011/42A1: Addendum Income tax: scrip for scrip rollover: exchange of shares and options in Sensear Pty Ltd for shares and options in Sensear Holdings Pty Ltd.