The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
CR 2020/44 | Alkane Resources Ltd – demerger of Australian Strategic Materials Limited | This Ruling sets out the tax consequences for Alkane Resources Ltd shareholders in relation to the demerger of Australian Strategic Materials Limited. This Ruling applies from 1 July 2020 to 30 June 2021. |
CR 2020/45 | SIV Capital Limited – return of capital | This Ruling sets out the tax consequences for SIV Capital Limited shareholders who received the return of capital payment on 18 June 2020. This Ruling applies from 1 July 2019 to 30 June 2020. |
PR 2020/11 | Income tax and fringe benefits tax: tax consequences for Subscribers under a Carly Subscription Agreement | This Ruling sets out certain tax consequences for entities that enter into a subscription agreement with DriveMyCar Rentals Pty Ltd (trading as Carly Car Subscription). This Ruling applies from 26 August 2020 to 30 June 2023. |