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 2020/41 | TPG Telecom Limited – scheme of arrangement, special dividend and scrip dividend | This Ruling sets out the income tax consequences for TPG Telecom Limited shareholders who received the special dividend and scrip dividend and/or participated in the scheme of arrangement implemented on 13 July 2020. This Ruling applies from 1 July 2020 to 30 June 2021. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
CR 2019/19 | Income tax: Department for Health and Wellbeing South Australia Early Retirement Scheme 2019 | This Addendum extends the Ruling’s end date from 30 June 2020 to 28 August 2020, and also incorporates legislative amendments made by the Treasury Laws Amendment (2019 Measures No. 2) Act 2019. This Addendum applies from 1 July 2019.
This entry corrects the previously gazetted entry for this Addendum which was published on 22 July 2020 (C2020G00588, Notice of Rulings, Notice of Addendum), in which this Addendum was incorrectly identified as CR 2019/9. |
PR 2017/7 | Income tax: taxation consequences of investing in CDIs over interests in the SPDR® S&P 500® ETF Trust | This Addendum amends PR 2017/7 to update the list of documents relevant to the scheme. This Addendum applies before and after the date of issue. |