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 2020/50 | Ellerston Global Investments Limited – scheme of arrangement | This Ruling sets out the income tax consequences for Ellerston Global Investments Limited shareholders who participated in the scheme of arrangement implemented on 18 August 2020. This Ruling applies from 1 July 2020 to 30 June 2021. |
CR 2020/51 | Consolidated Financial Holdings Limited – return of capital | This Ruling sets out the income tax consequences for Consolidated Financial Holdings Limited shareholders who received a return of capital payment on 8 September 2020. This Ruling applies from 1 July 2020 to 30 June 2021. |