Notice of Rulings 29 April 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 2026/17 | Atrum Coal Limited – return of capital | This Ruling sets out the income tax consequences for Atrum Coal Limited shareholders who were paid the return of capital on 23 December 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/18 | Seven West Media Limited – acquisition by Southern Cross Media Group Limited – employee share scheme | This Ruling sets out the income tax consequences for employees of Seven West Media Limited and its subsidiaries who had shares in that company which they acquired under an employee share scheme, cancelled and replaced with restricted shares in Southern Cross Media Group Limited on 7 January 2026 by way of a scheme of arrangement. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |