Notice of Rulings 15 February 2023
The Commissioner of Taxation, Chris Jordan, 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 2023/4 | Controlled Thermal Resources Limited – exchange of shares for shares in Controlled Thermal Resources Holdings Inc | This Ruling sets out the income tax consequences for Controlled Thermal Resources Limited shareholders who exchanged their shares for shares in Controlled Thermal Resources Holdings Inc. This Ruling applies from 1 July 2022 to 30 June 2023. |
CR 2023/5 | Royal Institute for Deaf and Blind Children – arrangements for donations of medical fees from participating ear, nose and throat surgeons | This Ruling sets out the income tax treatment of the donation of fees from participating ear, nose and throat surgeons to the Royal Institute for Deaf and Blind Children. This Ruling applies from 15 February 2023 to 30 June 2028. |
CR 2023/6 | Australia and New Zealand Banking Group Limited – exchange of shares for shares in ANZ Group Holdings Limited | This Ruling sets out the income tax consequences for Australia and New Zealand Banking Group Limited shareholders who exchanged their shares for shares in ANZ Group Holdings Limited in the restructure implemented on 3 January 2023. This Ruling applies from 1 July 2022 to 30 June 2023. |
CR 2023/7 | Link Administration Holdings Limited – demerger of PEXA Group Limited | This Ruling sets out the income tax consequences of the demerger of PEXA Group Limited by Link Administration Holdings Limited, which was implemented on 10 January 2023. This Ruling applies from 1 July 2022 to 30 June 2023. |
CR 2023/8 | Insurance Australia Group Limited – IAG Capital Notes 2 | This Ruling sets out the income tax consequences for entities who subscribe for and acquire Insurance Australia Group Limited Capital Notes 2 issued by Insurance Australia Group Limited. This Ruling applies from 1 July 2022 to 30 June 2032. |