Notice of Rulings

Administered by Department of the Treasury

Legislation au C2015G01420 In force Gazette

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COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from Branches of the Australian Taxation Office or at http://law.ato.gov.au.

NOTICE OF RULINGS
Ruling Number	Subject	Brief Description
CR 2015/69	Income tax: capital gains tax: scrip for scrip rollover – exchange of shares in Accenture SCA for shares in Accenture plc	The Ruling sets out the Commissioners position for individual shareholders of Accenture SCA. The Ruling applies from 1 July 2015 to 30 June 2016.
CR 2015/70	Income tax: treatment of transfer payments to employees in connection with the sale of the Home Care Service business	The Ruling sets out the Commissioners position for all permanent full time and part time employees of the State of New South Wales (the State) currently working within the Home Care Service Staff Agency or the Department of Family and Community Services who: are engaged in providing services supporting older people and younger people with a disability and their carers for the Home Care Service of New South Wales (HCS), and at the time of the sale of HCS’ operations cease employment with the State, and commence employment with the new service provider, and receive a ‘transfer payment’ under the scheme. The Ruling applies from 2 September 2015 to 31 December 2016.

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.