Notice of Ruling, Notice of Addendum

Administered by Department of the Treasury

Legislation au C2016G01095 In force Gazette

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COMMISSIONER OF TAXATION

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

NOTICE OF RULINGS

Ruling Number

Subject

Brief Description

CR 2016/59

Income tax: Royal Dutch Shell plc. Combination with BG Group plc – employee share scheme shares and rights

The Ruling sets out the Commissioner’s opinion on employee share schemes of Royal Dutch Shell plc. Combination with BG Group plc who take part in the scheme to which this Ruling relates.

The Ruling applies from 1 July 2015 to 30 June 2016.

 

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief Description

CR 2016/15

Income tax: the ‘Ausgrid Early Retirement Scheme

The Addendum amends Class Ruling CR 2016/15 to reflect a two month extension to the period to which the ruling applies.

The Addendum applies on and from 23 March 2015.

 

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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.