The ATO has issued the following class rulings:
- Class ruling CR 2015/24 Income tax: Calliden Group Limited Scheme of Arrangement and Special Dividend. The ruling applies from 1 July 2014 to 30 June 2015, and
- Class ruling CR 2015/25 Income tax: Calliden Group Limited Scheme of Arrangement — Special Dividend — Participants of the Calliden Group Limited Incentive Rights Plan. The ruling applies from 1 July 2014 to 30 June 2015.
[IT, 1/4/15]