Notice of Rulings 20 May 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 2026/21 | AdvanCell Pty Limited – exchange of shares for shares in AdvanCell, Inc. | This Ruling sets out the income tax consequences for shareholders in AdvanCell Pty Limited who disposed of their shares in that company in exchange for shares in AdvanCell, Inc. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/22 | Diversified United Investment Limited – scrip for scrip roll-over | This Ruling sets out the income tax consequences for the holders of ordinary shares in Diversified United Investment Limited who acquired ordinary shares in Australian United Investment Company Limited in exchange for their shares in Diversified United Invesment Limited. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/23 | Latitude Group Holdings Limited – Latitude Capital Notes 2 | This Ruling sets out the tax consequences for certain entities who subscribed for and acquired the Latitude Capital Notes 2 issued by Latitude Group Holdings Limited. This Ruling applies to the entities specified in the Ruling from 1 July 2025 to 30 June 2031. |
CR 2026/24 | Triangle Energy (Global) Limited – in specie distribution of shares in Tetragon Energy Pty Ltd | This Ruling sets out the income tax consequences for holders of ordinary shares in Triangle Energy (Global) Limited who received an in specie distribution of shares in Tetragon Energy Pty Ltd on 5 May 2026. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/25 | MyVenue Pty Ltd – employee share scheme – minimum holding period | This Ruling sets out the income tax consequences for employees of MyVenue Pty Ltd who acquired options and shares in the MyVenue Employee Share Purchase Plan and subsequently sold them pursuant to a Share and Option Sale Agreement. This Ruling applies to individuals specified in the Ruling from 1 July 2022 to 30 June 2025. |
CR 2026/26 | Robex Resources Inc. – employee share scheme – treatment of awards under the plan of arrangement | This Ruling sets out the income tax consequences for employees or non-executive directors of Robex Resources Inc., or one of its subsidiaries, who held certain awards in that company when Predictive Discovery Limited acquired that company in connection with a plan of arrangement. This Ruling applies to individuals specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/27 | Robex Resources Inc. – scrip for scrip roll-over | This Ruling sets out the income tax consequences for the holders of shares and shares represented by CHESS Depository Interests in Robex Resources Inc. who disposed of their shares in exchange for shares in Predictive Discovery Limited. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |