Notice of Rulings 30 August 2023
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 RULINGS | ||
Ruling number | Subject | Brief description |
CR 2023/47 | Blackmores Limited – scheme of arrangement and special dividend | This Ruling sets out the income tax consequences of the Special Dividend paid and the scheme of arrangement under which Kirin Health Science Australia Pty Ltd acquired 100% of the shares in Blackmores Limited on 10 August 2023. This Ruling applies from 1 July 2023 to 30 June 2024. |
PR 2023/16 | CHESS depositary interests over interests in the SPDR® S&P 500® ETF Trust | This Ruling sets out the income tax consequences for entities that participate as an investor in CHESS depositary interests over units in the SPDR® S&P 500® ETF Trust. This Ruling applies to identified Australian resident investors who enter the specified scheme between 1 July 2023 to 30 June 2026. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
PR 2023/13 | UBS Structured Option and Loan Facility | This Addendum amends Product Rulilng PR 2023/13 to update the class of entities to which it applies. This Addendum applies before and after its date of issue. |
PR 2020/10 | Income tax: taxation consequences of investing in CDIs over interests in the SPDR® S&P 500® ETF Trust – 2020 | This Addendum amends Product Rulilng PR 2020/10 to update the list of documents upon which the scheme that is the subject of this Ruling is identified and described. This Addendum applies before and after its date of issue. |
PR 2020/5 | Income tax: UBS Structured Option and Loan Facility | This Addendum amends Product Rulilng PR 2020/5 to incorporate the application of subsections 82KSM(1A) and 82KZMA92A) of the Income Tax Assessment Act 1936. This Addendum applies before and after its date of issue. |