Notice of Rulings 8 July 2026
The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULINGS | ||
Ruling number | Subject | Brief description |
CR 2026/39 | Next Science Limited – reduction of share capital | This Ruling sets out the income tax consequences for shareholders of Next Science Limited who received a reduction of share capital on 10 February 2026. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
PR 2026/9 | Swiss Life (Singapore) Pte. Ltd. - Alpha Plus Variable Universal Life and Alpha Plus (Joint Life) Variable Universal Life | This Ruling sets out the income tax consequences for entities referred to in this Ruling in connection an Alpha Plus Variable Universal Life insurance policy, issued by Swiss Life (Singapore) Pte. Ltd. and subject to the Swiss Life Alpha Plus General Policy Conditions, or an Alpha Plus (Joint Life) Variable Universal Life insurance policy, issued by Swiss Life and subject to the Swiss Life Alpha Plus (Joint Life) General Policy Conditions. This Ruling applies to the entities specified in the Ruling from 1 July 2026 until 30 June 2029. |
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
TR 94/27 | Income tax: relief from the effects of failing to substantiate | This Addendum amends Taxation Ruling TR 97/24 to include our approach to people experiencing vulnerability and update for currency and to comply with current publishing requirements. This Addendum applies before and after date of issue. |