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 2018/49 | Income tax: scrip for scrip roll-over: acquisition of units in SGH Professional Investor Micro Cap Trust by SGH Emerging Companies Fund | The Ruling sets out the Commissioner’s position on holders of units in the SGH Professional Investor Micro Cap Trust. The Ruling applies from 1 July 2018 to 30 June 2019 and continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2018/50 | Income tax: Insurance Australia Group Limited - Distribution and Share Consolidation | The Ruling sets out the Commissioner’s position on holders of shares in Insurance Australia Group Limited’s Distribution and Share Consolidation. The Ruling applies from 1 July 2018 to 30 June 2019 and continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2018/51 | Income tax: Folkestone Limited – Scheme of Arrangement and Special Dividend | The Ruling sets out the Commissioner’s position on holders of ordinary shares in Folkestone Limited’s – Scheme of Arrangement and Special Dividends. The Ruling applies from 1 July 2018 to 30 June 2019 and continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |