Notice of Rulings 17 December 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 2025/87 | CSIRO – studentship or internship stipends | This Ruling sets out the tax consequences of receiving stipend payments from the Commonwealth Scientific and Industrial Research Organisation under the awards specified in the Ruling. This Ruling applies to recipients specified in the Ruling from 1 July 2025 to 30 June 2030. |
CR 2025/88 | WorkCover WA – settlement of compensation claim – Workers Compensation and Injury Management Act 2023 (WA) | This Ruling sets out the income tax consequences of specific listed compensation amounts received under a registered settlement agreement in accordance with section 149 and Division 12 of Part 2 of the Workers Compensation and Injury Management Act 2023 (WA). This Ruling applies to workers specified in the Ruling from 1 July 2024 to 30 June 2029. |
CR 2025/89 | Diabetes Victoria – loans from public and private ancillary funds | This Ruling sets out our opinion about the value of the benefit that public and private ancillary funds who take part in the scheme specified in the Ruling can include in their minimum annual distribution under section 15 of the Taxation Administration (Private Ancillary Fund) Guidelines 2019 or section 15 the Taxation Administration (Public Ancillary Fund) Guidelines 2022. This Ruling applies from 1 July 2025 to 31 December 2026. The Ruling continues to apply until 10 years after the date of the loan agreement with Diabetes Victoria. |
CR 2025/90 | Equity Mates Media Pty Ltd – employee share scheme – disposal of shares under an off-market takeover | This Ruling sets out the income tax consequences for employees of Equity Mates Media Pty Ltd and its subsidiaries who participated in the Equity Mates Media Pty Ltd Employee Share Option Plan to acquire options in Equity Mates Media Pty Ltd, which were then exercised, converted into ordinary shares and subsequently disposed of pursuant to an off-market takeover by Betashares Australia Holdings Pty Ltd. This Ruling applies to employees specified in the Ruling from 1 July 2022 to 30 June 2026. |
CR 2025/91 | Infomedia Ltd – scheme of arrangement and dividends | This Ruling sets out the income tax consequences for shareholders of Infomedia Limited who received dividends on 18 September 2025 and 28 November 2025 and participated in the scheme of arrangement whereby McQueen BidCo Pty Ltd acquired all the ordinary shares in that company. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2025/92 | Leo Lithium Limited – return of capital and special dividend | This Ruling sets out the income tax consequences of the distribution to Leo Lithium Limited shareholders on 11 November 2025, which comprised a special dividend and a capital return. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |