Notice of Rulings 10 September 2025
The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
CR 2025/58 | Silk Logistics Holdings Limited – employee share scheme – disposal of shares under a scheme of arrangement | This Ruling sets out the income tax consequences for employees of Silk Logistics Holdings Limited or a subsidiary of that company who participated in the Silk Logistics Holdings Limited Tax Exempt Share Plan to acquire ordinary shares in that company which were subsequently disposed of on 18 August 2025 pursuant to a scheme of arrangement. This Ruling applies to employees specified in the Ruling from 1 July 2022 to 30 June 2026. |
CR 2025/59 | Euroz Hartleys Group Limited – return of capital | This Ruling sets out the income tax consequences for shareholders of Euroz Hartleys Group Limited who received a return of capital payment of $0.14 per ordinary share on 5 August 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2025/60 | Euroz Hartleys Group Limited – employee share scheme - return of capital | This Ruling sets out the income tax consequences for employees of Euroz Hartleys Group Limited who received a return of capital payment of $0.14 on 5 August 2025 for each share in that company they held a beneficial interest in under the terms of the EZL Performance Rights Plan. This Ruling applies to employees specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2025/61 | Rugby League Players’ Association Limited – employment termination payment | This Ruling sets out the income tax and fringe benefits tax consequences of payments from the Player Retirement Account received by National Rugby League players who are members of the Rugby League Players’ Association Limited. This Ruling applies to members specified in the Ruling from 1 July 2025 to 30 June 2030. |