not sure what this means but..

The Australian Taxation Office issued two Class Rulings on 16 July 2008. CR 2008/48 deals with a scrip-for-scrip rollover to enact the merger of Centro Shopping America Trust and Centro Retail Trust, while CR 2008/47 concerns an early retirement scheme offered by Charles Sturt University. CR 2008/47 states the scheme in question is an early retirement scheme for the purposes of section 83-180 of the Income Tax Assessment Act 1997. CR 2008/48 applies to unitholders of the Centro Shopping America Trust and covers the period from 1 July 2007 to 30 June 2008


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