Notice of Rulings

Administered by Department of the Treasury

Legislation au C2020G00299 In force Gazette

Legislation content

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.

NOTICE OF RULINGS

Ruling number

Subject

Brief description

CR 2020/21

Perth Markets Limited - restructure

This Ruling sets out the income tax consequences for the former holders of Perth Markets Limited stapled securities in respect of the restructure of Perth Markets Group.

This Ruling applies from 1 July 2019 to 30 June 2020.

PR 2020/3

Income tax:  Challenger Life Company Limited CarePlus Annuity and Insurance

This Ruling sets out the Commissioner’s opinion on the way the relevant provisions apply to the defined class of entities that invest in Challenger CarePlus under the Product Disclosure Statement dated 9 December 2019.

This Ruling applies from 9 December 2019.

 

Interactions

Authorises

All Versions

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.