Notice of Rulings 12 November 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 RULING | ||
Ruling number | Subject | Brief description |
CR 2025/78 | Greatland Gold Plc – employee share scheme – treatment of performance rights under the scheme of arrangement | This Ruling sets out the income tax consequences for employees of Greatland Gold Plc who had their Performance Share Rights and Special Exertion Performance Rights in that company, which they acquired under an employee share scheme, cancelled on 20 June 2025 and replaced with Performance Share Rights in Greatland Resources Limited on 30 June 2025, in connection with a scheme of arrangement. This Ruling applies to employees specified in the Ruling from 1 July 2024 to 30 June 2025. |