Notice of Rulings 30 July 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 2025/50 | Totium Pty Ltd – health services provided to employees via The Exec Check program | This Ruling sets out the fringe benefits tax consequences for employers providing their employees with access to Totium Pty Ltd’s The Exec Check program. This Ruling applies to employers specified in the Ruling from 1 April 2025 to 31 March 2029. |
CR 2025/51 | Amani Gold Limited – return of capital | This Ruling sets out the income tax consequences for shareholders of Amani Gold Limited who received the return of capital of $1.20 per Amani share on 27 June 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2024 to 30 June 2025. |
CR 2025/52 | Greatland Gold Plc – scrip for scrip roll-over | This Ruling sets out the income tax consequences for the holders of shares, options or warrants in Greatland Gold Plc who either disposed of their shares to Greatland Resources Limited in exchange for shares in that company or had their options or warrants cancelled and were issued with replacement options or warrants in that company on 20 June 2025. This Ruling applies to holders specified in the Ruling from 1 July 2024 to 30 June 2025. |
NOTICE OF ERRATUM | ||
Ruling number | Subject | Brief description |
GSTD 2025/1 | Goods and services tax: supplies of food of a kind marketed as a prepared meal | This Erratum corrects GSTD 2025/1 to fix typographical errors and omissions. This Erratum applies from 23 July 2025. |