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 2019/36 | Healthscope Limited -scheme of arrangement and interim dividend | This Ruling sets out the Commissioner’s opinion on the tax consequences of the scheme of arrangement under which ANZ Hospitals Pty Ltd acquired 100% of Healthscope Limited shares. This Ruling applies to the income year in which the scheme of arrangement occurred. |
CR 2019/37 | Chalice Gold Mines Limited – return of capital | This Ruling sets out the tax consequences of the return of capital made by Chalice Gold Mines Limited to its shareholders announced on November 23 2018. This Ruling applies from 1 July 2018 to 30 June 2019. |
CR 2019/38 | Woolworths Group Limited – off-market share buy-back | This Ruling sets out the income tax consequences of the off-market buy-back of Woolworths ordinary shares undertaken by Woolworths Group Limited which was announced by Woolworths on 1 April 2019. This Ruling applies from 1 July 2018 to 30 June 2019. |
CR 2019/39 | Talisman Mining Limited – return of capital | This Ruling sets out the main tax consequences for Australian resident shareholders who received the return of capital from Talisman Mining Limited to its shareholders on 8 March 2019. This Ruling applies from 1 July 2018 to 30 June 2019. |
TR 2019/3 | Fringe benefits tax: benefits provided to religious practitioners | This Ruling sets out the Commissioner’s view on when certain benefits provided by a registered religious institution to a religious practitioner will be exempt from fringe benefits tax. |