Notice of Ruling

Administered by Department of the Treasury

Legislation au C2020G00201 In force Gazette

Legislation content

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.

NOTICE OF RULING

Ruling number

Subject

Brief description

CR 2020/11

BlackWall Limited – demerger of WOTSO Limited

This Ruling sets out the income tax consequences of the demerger of WOTSO Limited by BlackWall Limited, which was implemented on 8 January 2020.

This Ruling applies from 1 July 2019 to 30 June 2020.

 

Interactions

Authorises

All Versions

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.