Notice of Rulings 15 April 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 2026/12 | Europa Metals Ltd – reduction of share capital | This Ruling sets out the income tax consequences for shareholders of Europa Metals Ltd who received a reduction of share capital on 13 February 2026. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/13 | Locate Technologies Limited – scheme of arrangement | This Ruling sets out the income tax consequences for Locate Technologies Limited shareholders who disposed of their shares on 16 December 2025 by way of a scheme of arrangement. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/14 | Cawarra Residential Limited – deductibility of donations under a payment direction deed | This Ruling sets out the income tax consequences of a landlord paying donation amounts to Cawarra Residential Limited by way of an executed payment direction deed. This Ruling applies to individuals specified in the Ruling from 1 June 2025 until 30 June 2029. |