Notice of Ruling

Administered by Department of the Treasury

Legislation au C2019G01035 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 2019/73

GBST Holdings Limited – Scheme of Arrangement and payment of Special Dividend

This Ruling sets out the tax consequences of the Special Dividend paid on 5 November 2019 and the Scheme of Arrangement implemented by GBST Holdings Limited on 5 November 2019.

This 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.