Notice of Rulings 16 July 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 2025/47 | CU Health Pty Limited – exempt benefits relating to medical screenings, preventative health care and counselling of employees | This Ruling sets out the fringe benefits tax consequences for employers who engage the services of CU Health Pty Limited and its subsidiary CU Health MC Pty Ltd to provide medical screenings, preventative health care and counselling to employees. This Ruling applies to employers specified in the Ruling from 1 April 2025 to 31 March 2030. |
CR 2025/48 | Paralympics Australia – medal payments | This Ruling sets out the income tax consequences for athletes in receipt of Paris 2024 Paralympic Games medal payments, medal payments from Australia Post and stamps from Australia Post. This Ruling applies to individuals specified in the Ruling from 1 July 2024 to 30 June 2028. |
CR 2025/49 | James Hardie Industries plc – New York Stock Exchange full listing and change in depository arrangement | This Ruling sets out the income tax consequences of James Hardie Industries plc directly listing its ordinary shares on the New York Stock Exchange and the change in depository of the ordinary shares from CHESS Depositary Nominees Pty Limited to The Depository Trust Company. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |