Notice of Rulings 4 May 2022

Administered by Department of the Treasury

Legislation au F2022N00105 In force Notifiable Instrument

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Notice of Rulings 4 May 2022


The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law

 

NOTICE OF RULING

Ruling number

Subject

Brief description

CR 2022/41

JB Hi-Fi Limited – off-market share buy-back

This Ruling sets out the income tax consequences for JB Hi-Fi Limited shareholders who participated in the offmarket share buy-back announced on 14 February 2022.

This Ruling applies from 1 July 2021 to 30 June 2022.

 

NOTICE OF ADDENDUM

Ruling number

Subject

Brief description

CR 2021/101

Western I.V.F. Pty Ltd – scrip for scrip roll-over

This Ruling has been amended to insert some factual changes to the scheme.

This Addendum applies from 1 July 2021.

 

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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.