Notice of Rulings 4 March 2026

Administered by Department of the Treasury

Legislation au F2026N00157 In force Notifiable Instrument

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Notice of Rulings 4 March 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 2026/9

Seven West Media Limited – scrip for scrip roll-over

This Ruling sets out the income tax consequences for the holders of ordinary shares in Seven West Media Limited in relation to the acquisition of 100% of the ordinary shares in that company by Southern Cross Media Group Limited, which was implemented on 7 January 2026 by way of a scheme of arrangement.

This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026.

 

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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.