The ATO on Wed 18.7.2012, issued the following Class Rulings:
- CR 2012/53 (Ludowici Limited Scheme of Arrangement and payment of Final Ordinary Dividend and Special Dividend). It applies from 1 July 2011 to 30 June 2013.
- CR 2012/54 (Scheme of arrangement – merger of Gloucester Coal Limited and Yancoal Australia Limited). It applies from 27 June 2012 to 30 June 2013.
[LTN 137, 18/7]