On Wed 19.10.2016, the Commissioner issued the following Class Rulings:

  • CR 2016/73: Scrip-for-scrip roll-over – Caledonia group reorganisation: Caledonia Australia Trust;
  • CR 2016/74 Scrip-for-scrip roll-over – Caledonia group reorganisation: Caledonia Australia No 2 Trust;
  • CR 2016/75: Scrip-for-scrip roll-over – Caledonia group reorganisation: Caledonia Small Caps Trust;
  • CR 2016/76: Scrip-for-scrip roll-over – Caledonia group reorganisation: Caledonia Small Caps No 2 Trust;
  • CR 2016/77: Scrip-for-scrip roll-over – Caledonia group reorganisation: Caledonia (Private) Investment Trust;
  • CR 2016/78: Scrip-for-scrip roll-over – Caledonia group reorganisation: Caledonia (Private) Investment No 2 Trust;
  • CR 2016/79: Patties Foods Limited Scheme of Arrangement and Payment of Special Dividend; and
  • CR 2016/80: “Queensland University of Technology Early Retirement Scheme 2016”.

[LTN 202, 19/10/16]