Notice of Rulings 2 March 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 2022/18 | Revolver Resources Pty Ltd – exchange of shares for shares in Revolver Resources Holdings Ltd | This Ruling sets out the income tax consequences of of the Scheme of Arrangement implemented between Revolver Resources Pty Ltd and Revolver Resources Holdings Ltd. This Ruling applies from 1 July 2021 to 30 June 2022. |
CR 2022/19 | Boral Limited – return of capital | This Ruling sets out income tax consequences income tax consequences of shareholders of Boral Limited who received the return of capital payment on 14 February 2022. This Ruling applies from 1 July 2021 to 30 June 2022. |