Notice of Rulings 30 April 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 2025/29 | Midway Limited – scheme of arrangement and special dividend | This Ruling sets out the income tax consequences for the special dividend paid by Midway Limited on 18 February 2025 and the scheme of arrangement whereby RCM BidCo Pty Ltd acquired all the ordinary shares in Midway on 18 February 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2024 to 30 June 2025. |
CR 2025/30 | Bravura Solutions Limited – adjustment to employee options | This Ruling sets out the income tax consequences of the adjustment made to the terms of the options to purchase Bravura Solutions Limited shares provided in the year ending 30 June 2024 to employees under the Bravura Solutions Limited Employee Incentive Plan. This Ruling applies to optionholders specified in the Ruling from 1 July 2024 to 30 June 2025. |