The ATO on Wed 5.9.2012, released the following Class Rulings:
- : Talent2 International Limited Scheme of Arrangement and payment of CR 2012/66Proposed Special Dividend. It applies from 1 July 2012 to 30 June 2013. Among other things, the Ruling states that a resident shareholder who receives a special dividend is required to include the dividend as assessable income under para 44(1)(a)(i) of the ITAA 1936.
- CR 2012/67: FBT: employer clients of Instinctive Corporate Wellness who enter into Service Agreements in respect of the Chiropractic and Counselling Services Program. It applies from 1 September 2011. Broadly, the Ruling states that the provision of an initial consultation under the program will be an exempt benefit under para 58M(1)(c)(iv) of the FBTAA.
- CR 2012/68: Department of Treasury and Finance (Vic) and portfolio agencies Voluntary Departure Program 2012-13 Early Retirement Scheme;
- CR 2012/69: DBI (Vic) Voluntary Departure Program 2012-13 Early Retirement Scheme;
- CR 2012/70: Department of Education and Early Childhood Development (Vic) Voluntary Departure Program 2012-13 Early Retirement Scheme;
- CR 2012/71: Department of Health (Vic) Voluntary Departure Program 2012-13 Early Retirement Scheme;
- CR 2012/72: Department of Human Services (Vic) Voluntary Departure Program 2012-13 Early Retirement Scheme;
- CR 2012/73: Department of Planning and Community Development including Growth Areas Authority (Vic) Voluntary Departure Program 2012-13 Early Retirement Scheme;
- CR 2012/74: Department of Justice (Vic) Voluntary Departure Program 2012-13 Early Retirement Scheme;
- CR 2012/75: Department of Sustainability and Environment (Vic) Voluntary Departure Program 2012-13 Early Retirement Scheme;
- CR 2012/76: Transport Portfolio (Vic) Voluntary Departure Program 2012-13 Early Retirement Scheme;
- CR 2012/77: Department of Primary Industries (Vic) Voluntary Departure Program 2012-13 Early Retirement Scheme;
- CR 2012/78: Department of Premier and Cabinet (Vic) Voluntary Departure Program 2012-13 Early Retirement Scheme; and
- CR 2012/79: Vic Police Voluntary Departure Program 2012-13 Early Retirement Scheme.
[LTN 172, 5/9]