COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief Description |
CR 2017/44 | Income tax: scrip for scrip roll-over: acquisition of units in Centuria Urban REIT by Centuria Metropolitan REIT | The Ruling sets out the Commissioner’s position on holders of units in Centuria Urban REIT. The Ruling applies from 1 July 2016 to 30 June 2017 and continues to apply after 30 June 2017 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2017/45 | Income tax: returns of share capital: IPE Limited | The Ruling sets out the Commissioner’s position on holders of ordinary shares in IPE Limited. The Ruling applies from 1 July 2016 to 30 June 2017 and continues to apply after 30 June 2017 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2017/46 | Income tax: TNG Limited – Demerger of Todd River Resources Limited | The Ruling sets out the Commissioner’s position on shareholders of TNG Limited. The Ruling applies from 1 July 2016 to 30 June 2017 and continues to apply after 30 June 2017 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |