The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF RULING | ||
Ruling Number | Subject | Brief Description |
CR 2019/10 | Income tax: Alterra Limited – demerger of Carbon Conscious Investments Ltd | This Ruling sets out the Commissioner’s position on shareholders in the demerger of Carbon Conscious Investments Ltd by Alterra Limited. The Ruling applies from 1 July 2018 to 30 June 2019. The Ruling continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |