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 2015/85 | Income tax: demerger of TSV Montney Ltd by Transerv Energy Limited | The Ruling sets out the Commissioners position for holders of ordinary shares in Transerv Energy Limited. The Ruling applies from 1 July 2015 to 30 June 2016. |
CR 2015/86 | Income tax: demerger of TMK Montney Ltd by Tamaska Oil & Gas Limited | The Ruling sets out the Commissioners position for holders of ordinary shares in Tamaska Oil & Gas Limited. The Ruling applies from 1 July 2015 to 30 June 2016. |
CR 2015/87 | Income tax: scrip for scrip roll-over – exchange of units in Benalla Gateway Trust for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in the Benalla Gateway Trust. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/88 | Income tax: scrip for scrip roll-over – exchange of units in Gateway Lifestyle Villages Goodna Trust for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in the Gateway Lifestyle Villages Goodna Trust. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/89 | Income tax: scrip for scrip roll-over – exchange of units in Grafton Gateway Trust for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in the Grafton Gateway Trust. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/90 | Income tax: scrip for scrip roll-over – exchange of units in Harvest LSWM Bass Hill Trust for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in the Harvest LSWM Bass Hill Trust. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/91 | Income tax: scrip for scrip roll-over – exchange of units in LSWM Yamba Trust for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in the LSWM Yamba Trust. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/92 | Income tax: scrip for scrip roll-over – exchange of units in Maroochy Palms Trust for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in the Maroochy Palms Trust. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/93 | Income tax: scrip for scrip roll-over – exchange of units in Quattro Parks Trust for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in the Quattro Parks Trust. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/94 | Income tax: scrip for scrip roll-over – exchange of units in Residential Parks Trust for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in the Residential Parks Trust. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/95 | Income tax: scrip for scrip roll-over – exchange of units in Seed Unit Trust No. 4 for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in the Seed Unit Trust No. 4. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/96 | Income tax: scrip for scrip roll-over – exchange of units in The Gateway Lifestyle Villages Redland Trust for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in The Gateway Lifestyle Villages Redland Trust. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/97 | Income tax: scrip for scrip roll-over – exchange of units in Tweed Park Trust for units in Residential Parks No. 2 Trust | The Ruling sets out the Commissioners position for holders of units in the Tweed Park Trust. The Ruling applies from 1 July 2014 to 30 June 2015. |
CR 2015/98 | Income tax: AMP Limited - AMP Capital Notes (October 2015 Prospectus offer) | The Ruling sets out the Commissioners position for holders who are issued AMP Capital Notes by AMP Limited. The Ruling applies from 1 July 2015 to 30 June 2024. |