Notice of Rulings 27 April 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 RULING | ||
Ruling number | Subject | Brief description |
CR 2022/40 | Over The Wire Holdings Limited – scrip for scrip roll-over | This Ruling sets out the income tax consequences for Over The Wire Holdings Limited ordinary shareholders in relation to the acquisition of their shares by Aussie Broadband Limited on 15 March 2022. This Ruling applies from 1 July 2021 to 30 June 2022. |
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
PR 2019/7 | Income tax: PPS Mutual Professionals Choice – 2019 | This Ruling has been amended to reflect the repeal of the Income Tax Assessment Regulations 1997 and the commencement of the Income Tax Assessment (1997 Act) Regulations 2021. This Addendum applies both before and after its date of issue. |
NOTICE OF ERRATUM | ||
Ruling number | Subject | Brief description |
CR 2022/32 | Victorian Department of Health – early retirement scheme 2022–2023 | This Ruling has been amended to correct a typographical error. This Erratum applies from 30 March 2022. |