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 2018/59 | Income tax: Wesfarmers Limited – demerger of Coles Group Limited | The Ruling sets out the Commissioner’s position on shareholders of Wesfarmers Limited and the demerger of Coles Group 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. |
CR 2018/60 | Income tax: Wesfarmers Limited – demerger of Coles Group Limited – employee share schemes | The Ruling sets out the Commissioner’s position on Wesfarmers Limited and Coles Group Limited employee share schemes. 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. |