Notice of Rulings

Administered by Department of the Treasury

Legislation au C2017G00867 In force Gazette

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COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.

NOTICE OF RULINGS
Ruling Number	Subject	Brief Description
CR 2017/47	Income tax: ‘South32 Illawarra Coal Holdings Pty Ltd Retirement Scheme 2017’	The Ruling sets out the Commissioner’s position on the implementation of an early retirement scheme for employees of South 32 Illawarra Coal Holdings Pty Ltd. The Ruling applies from 2 August 2017 to 30 April 2018 and continues to apply after 30 April 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.
CR 2017/48	Income tax: CGT roll‑over – exchange of shares in Touchcorp Limited for shares in Afterpay Touch Group Limited	The Ruling sets out the Commissioner’s position on shareholders of Touchcorp Limited who participated in the scheme. The Ruling applies from 1 July 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.
CR 2017/49	Income tax: CGT roll‑over – exchange of shares in Afterpay Holdings Limited for shares in Afterpay Touch Group Limited	The Ruling sets out the Commissioner’s position on shareholders of Afterpay Holdings Limited who participated in the scheme. The Ruling applies from 1 July 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.
CR 2017/50	Income tax: roll‑over – exchange of employee share rights in Afterpay Holdings Limited for share rights in Afterpay Touch Group Limited	The Ruling sets out the Commissioner’s position on the roll‑over – exchange of employee share rights for employees of Afterpay Holdings Limited. The Ruling applies from 1 July 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.