Notice of Rulings 17 August 2022
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 2022/74 | Police & Nurses Limited – PNL Capital Notes | This Ruling sets out the income tax consequences for entities who applied for and acquired Floating Rate Capital Notes issued by Police & Nurses Limited. This Ruling applies from 1 July 2021 to 30 June 2027. |
CR 2022/75 | Uniti Group Limited – scheme of arrangement and special dividend | This Ruling sets out the income tax consequences for Uniti Group Limited (Uniti) shareholders in relation to the payment of a special dividend by Uniti and the disposal of shares in Uniti to MBC BidCo Pty Ltd on 4 August 2022. This Ruling applies from 1 July 2022 to 30 June 2024. |
CR 2022/76 | Firefinch Limited – demerger of Leo Lithium Limited | This Ruling sets out the income tax consequences of the demerger of Leo Lithium Limited by Firefinch Limited, which was implemented on 9 June 2022. This Ruling applies from 1 July 2021 to 30 June 2023. |