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 2020/27 | Cushman & Wakefield Plc – takeover of DTZ Jersey Holdings Ltd – employee share schemes | This Ruling sets out the tax consequences for affected employees of the restructure of Cushman & Wakefield Plc and DTZ Jersey Holdings Pty Ltd. This Ruling applies from 1 July 2018 to 30 June 2019. |
CR 2020/28 | Encompass Corporation Pty Ltd – scrip for scrip rollover | This Ruling sets out the tax consequences for Australian resident shareholders and option holders who exchanged Encompass Corporation Pty Ltd shares and/or options for Encompass Corporation Group Holdings Limited shares and/or options. This Ruling applies from 3 June 2020 to 30 June 2021. |
PR 2020/5 | Income tax: UBS Structured Option and Loan Facility | This Ruling relates to entities that enter the UBS Structured Option and Loan Facility scheme. This Ruling applies from 1 July 2020 to 30 June 2023. |