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 2019/74 | AIRR Holdings Limited – Scheme of Arrangement and Special Dividend | This Ruling sets out the income tax consequences for relevant shareholders of the dividends paid by AIRR Holdings Limited on 27 September and 13 November 2019 and the Scheme of Arrangement, approved on 29 October 2019. This Ruling applies to the income year ended 30 June 2020. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
TD 2014/26 | Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997? | The Erratum updates Taxation Determination TD 2014/26 to correct a typographical error in paragraph 18. |