On Wed 12.10.2016, the ATO issued the following Class Rulings:

  • CR 2016/70: Scrip for scrip roll-over: merger of OneVue Holdings Limited and Diversa Limited. It applies from 1 July 2016 to 30 June 2017.
  • CR 2016/71: Royal Dutch Shell plc. combination with BG Group plc – CGT scrip for scrip roll-over. It applies from 1 July 2015 to 30 June 2016.
  • CR 2016/72: Telstra Corporation Limited – off-market share buy-back. It applies from 1 July 2016 to 30 June 2017.

[LTN 197, 12/10/16]