Notice of Rulings 3 September 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 rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
CR 2025/56 | Engenco Limited – employee share scheme – disposal of shares under an off-market takeover | This Ruling sets out the income tax consequences for employees of Engenco Limited and its subsidiaries who participated in the Engenco Employee Share Purchase Plan to acquire ordinary shares in that company and its subsidiaries which were subsequently disposed of pursuant to an off-market takeover by Elph Investments Pty Ltd. This Ruling applies to employees specified in the Ruling from 1 July 2022 to 30 June 2026. |
CR 2025/57 | Investors Central Limited – Public Preference Shares – off-market share buy-back | This Ruling sets out the income tax consequences for shareholders who participate in an off-market share buy-back of Public Preference Shares in Investors Central Limited. This Ruling applies to shareholders specified in the Ruling from 1 July 2024 to 30 June 2028. |
PR 2025/13 | Swiss Life (Singapore) Pte. Ltd. – Life Asset Portfolio Universal Asia | This Ruling sets out the income tax consequences for entities referred to in paragraph 4 of this Ruling in connection with a life insurance policy referred to as Life Asset Portfolio Universal Asia issued by Swiss Life (Singapore) Pte. Ltd. and subject to the General Policy Conditions. This Ruling applies to entities specified in the Ruling from 1 July 2025. |
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
TD 2014/25 | Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997? | This Addenudm amends TD 2014/25 to reflect the amended definition of ‘foreign currency’ introduced by Schedule 2 to the Treasury Laws Amendment (2022 Measures No.4) Act 2023. This Addendum applies from 1 July 2021. |
NOTICE OF ERRATUM | ||
Ruling number | Subject | Brief description |
GSTR 2025/1 | Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia | This Erratum corrects GSTR 2025/1 to fix a typographical error. This Erratum applies from 23 July 2025. |