Notice of Rulings

Administered by Department of the Treasury

Legislation au C2016G01004 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 2016/52

Income tax:  Westpac Banking Corporation - Westpac Capital Notes 4

The Ruling sets out the Commissioner’s position for subscribers of Westpac Capital Notes 4 issued by Westpac Banking Corporation.

The Ruling applies from the income year ended 30 June 2016.

CR 2016/53

Income tax:  APN News & Media Limited - demerger of NZME Limited

The Ruling sets out the Commissioner’s position for shareholders of APN News & Media Limited.

The Ruling applies from 1 July 2015 to 30 June 2016.

CR 2016/54

Income tax: AMP Capital Infrastructure Equity Fund - creating a new stapled security

The Ruling sets out the Commissioner’s position for holders of units in the AMP Capital Infrastructure Equity Fund.

The Ruling applies from 1 July 2015 to 30 June 2016.

 

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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.