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On 7 May 2014 the ATO issued the following class rulings:

  • CR 2014/41 Income tax: Aviva Corporation Limited: return of capital
  • CR 2014/42 Income tax: scrip for scrip: exchange of shares in Envestra for APA stapled securities
  • CR 2014/26A1 - Addendum Fringe benefits tax: employer clients of Universal Gift Card Pty Ltd who make use of Universal Gift Card Pty Ltd’s Minor expenses card.
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Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Journals Date range