Notice of Rulings 4 February 2026
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 ruling, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
CR 2026/2 | Delta Lithium Limited – in specie return of capital | This Ruling sets out the income tax consequences for shareholders of Delta Lithium Limited who received a return of capital from Delta Lithium Limited by way of an in specie distribution of shares in Ballard Mining Limited. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |