Notice of Rulings 20 August 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 2025/54 | The Reject Shop Limited – scheme of arrangement and special dividend | This Ruling sets out the income tax consequences for the special dividend paid by The Reject Shop Limited on 14 July 2025 and the scheme of arrangement whereby Dollarama International Inc.acquired all the ordinary shares in The Reject Shop Limited on 22 July 2025. This Ruling applies to stakeholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
PR 2025/12 | eFleetPass Tolling – toll road gift cards | This Ruling sets out the income tax and fringe benefits tax consequences for entities specifired in the Ruling that purchase or receive a toll road gift card offered by eFleetPass Tolling. This Ruling applies to entities specified in the Ruling from 20 August 2025 to 30 June 2028. |
TD 2025/5 | Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan has been repaid in situations where notional loans are involved | This Determination sets out the ATO’s view on specified issues in relation to sections 109R, 109T and 109W of the Income Tax Assessment Act 1936.:This Determination applies both before and after its date of issue. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
MT 2008/1 | Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard | This Addendum amends MT 2008/1 to update information regarding the global and minimum tax and address minor accessibility issues This Addendum applies from 1 January 2024. |
MT 2008/2 | Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable | This Addendum amends MT 2008/2 to update information regarding the global and minimum tax and address minor accessibility issues. This Addendum it applies from 1 January 2024. |
MT 2012/3 | Administrative penalties: voluntary disclosures | This Addendum amends MT 2012/3 to include the global and minimum tax and address minor accessibility issues. This Addendum it applies from 1 January 2024. |