Notice of Rulings 29 October 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 ruling, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
CR 2025/77 | Gold Road Resources Limited – scheme of arrangement and special dividend | This Ruling sets out the income tax consequences of the special dividend paid by Gold Road Resources Limited on 7 October 2025 and the scheme of arrangement whereby Gruyere Holdings Pty Ltd acquired 100% of the ordinary shares in that company on 14 October 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |