Notice of Rulings

Administered by Department of the Treasury

Legislation au C2015G00906 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 Branches of the Australian Taxation Office or at http://law.ato.gov.au.

NOTICE OF RULINGS

Ruling Number

Subject

Brief Description

CR 2015/37

Income tax:  demerger of Establish Property Group Ltd by Australian Finance Group Limited

The Ruling sets out the Commissioner’s opinion for shareholders of Australian Financial Group Limited.

 

The Ruling applies from 1 July 2014 to 30 June 2015.

CR 2015/38

Income tax:  CIC Australia Limited offmarket share buyback

The Ruling sets out the Commissioner’s opinion for shareholders of CIC Australia Limited.

 

The Ruling applies from 1 July 2014 to 30 June 2015.

CR 2015/39

Income tax:  The University of Queensland Academic Early Retirement Scheme 2015

The Ruling sets out the Commissioner’s opinion for employees of the University of Queensland.

 

The Ruling applies from 11 June 2015 to 29 July 2016.

CR 2015/40

Income tax:  demerger of South32 by BHP Billiton Limited

The Ruling sets out the Commissioner’s opinion for shareholders of BHP Billiton Ltd.

The Ruling applies from 1 July 2014 to 30 June 2015.

 

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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.