Notice of Rulings 17 June 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 2026/32 | Winsome Resources Limited – scrip for scrip roll-over | This Ruling sets out the income tax consequences for the holders of ordinary shares in Winsome Resources Limited who disposed of their shares pursuant to a scheme of arrangement in exchange for shares or CHESS Depositary Interests in Li-FT Power Ltd. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/33 | Apiam Animal Health Limited – scheme of arrangement and special dividend | This Ruling sets out the income tax consequences for former shareholders of Apiam Animal Health Limited in relation to their receipt of the special dividend on 16 February 2026 and the consideration from the scheme of arrangement implemented on 23 Februrary 2026. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/34 | Ascend Resources Pty Limited – exchange of shares for Ascend Metals Limited shares | This Ruling sets out the income tax consequences for shareholders in Ascend Resources Pty Limited that exchanged their shares for Ascend Metals Limited shares under the Share Sale and Purchase Agreement. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
PR 2023/22A2 | Swiss Life (Singapore) Pte. Ltd. Alpha Plus Variable Universal Life | This Addendum amends Product Ruling PR 2023/22 to incorporate new scheme documents. This Addendum applies from 1 July 2023 to 30 June 2026. |
PR 2024/13A1 | Friends Provident International – Global Portfolio – Collective Investments | This Addendum amends Product Ruling PR 2024/13 to incorporate the Global Portfolio – Personalised Assets policy. This Addendum applies from 1 July 2024 to 30 June 2027. |