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 2020/29 | Aon plc – exchange of shares for Aon Ireland shares | This Ruling sets out the income tax consequences for Australian resident shareholders of Aon plc who had their shares in United Kingdom‑domiciled Aon plc exchanged for shares in Irish‑domiciled Aon plc on 1 April 2020. This Ruling applies from 1 July 2019 to 30 June 2020. |
PR 2020/6 | Income tax: Challenger Guaranteed Annuity (Liquid Lifetime) - 2020 | This Ruling sets out the Commissioner’s opinion on the application of relevant provisions for the specified class of entities that enter into the Challenger Guaranteed Annuity (Liquid Lifetime) scheme during its period of application. This Product Ruling applies from 1 June 2020. |