Notice of Rulings 11 February 2026
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 2026/3 | Aurumin Limited – scrip for scrip roll-over for shareholders | This Ruling sets out the income tax consequences for the holders of ordinary shares in Aurumin Limited who acquired ordinary shares in Brightstar Resources Limited in exchange for their shares in Aurumin Limited on 2 December 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/4 | Aurumin Limited – scrip for scrip roll-over for option holders | This Ruling sets out the income tax consequences for the holders of call options in Aurumin Limited who were granted new call options in Brightstar Resources Limited in exchange for the cancellation of their call options in Aurumin Limited on 2 December 2025. This Ruling applies to option holders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/5 | Oceania Capital Partners Limited – return of capital and special dividend | This Ruling sets out the income tax consequences of the distribution of $1.00 per share to shareholders of Oceania Capital Partners Limited on 5 December 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/6 | Charter Hall Limited – capital reallocation | This Ruling sets out the income tax consequences for holders of ordinary shares in Charter Hall Limited who received a reduction of share capital of 11.61c per share and a special dividend of 30.67c per share paid by that company on 18 December 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/7 | Symal Group Limited – employee share scheme – entitlement to franking credit tax offset | This Ruling sets out the income tax consequences for employees of Symal Group Limited, or its subsidiaries, that receive a distribution of franked dividends in respect of the shares that are held on trust for their benefit by the trustee of the Symal Group Employee Share Trust. This Ruling applies to employees specified in the Ruling from 1 July 2024 to 30 June 2029. |