Notice of Ruling

Administered by Department of the Treasury

Legislation au C2019G00674 In force Gazette

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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 2019/45

Spicers Limitedreturn of capital

This Ruling sets out the tax consequences for a shareholder of Spicers Limited who received the return of capital payment of $0.03 per ordinary share on 16 July 2019.

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

 

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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.