Notice of Rulings

Administered by Department of the Treasury

Legislation au C2018G00680 In force Gazette

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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 2018/38

Income tax:  Metcash Limited – Off‑market share buy-back

The Ruling sets out the Commissioner’s position on shareholders of the off‑market share buy‑back by Metcash Limited.

The Ruling applies from 1 July 2018 to 30 June 2019. The Ruling 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.

 

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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.