Notice of Ruling

Administered by Department of the Treasury

Legislation au C2018G00286 In force Gazette

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COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Ruling, copy of which can be obtained from http://ato.gov.au/law.

NOTICE OF RULING

Ruling Number

Subject

Brief Description

CR 2018/18

Income tax:  demerger of Instreet Investment Australia Limited by Instreet Investment Limited

The Ruling sets out the Commissioner’s position on the demerger of Instreet Investment Australia Limited by Instreet Investment Limited.

The Ruling applies from 1 July 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

 

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.