Notice of Rulings

Administered by Department of the Treasury

Legislation au C2018G00438 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 http://ato.gov.au/law.

NOTICE OF RULINGS
Ruling Number	Subject	Brief Description
CR 2018/24	Income tax: off‑market share buy‑back: Virgin Australia Holdings Limited	The Ruling sets out the Commissioner’s position on shareholders of the off‑market share buy‑back from Virgin Australia Holdings Limited. The Ruling applies from 1 July 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.
CR 2018/25	Income tax: treatment of transfer payments to employees – Department of Human Services	The Ruling sets out the Commissioner’s position on the treatment of transfer payments to employees of the Department of Human Services. The Ruling applies from 13 June 2018 to 30 June 2020 and continues to apply after 30 June 2020 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.
CR 2018/26	Income tax: Macquarie Group Limited – Macquarie Group Capital Notes 3	The Ruling sets out the Commissioner’s position on investors who acquired fully paid, unsecured, subordinated, mandatorily convertible notes issued by Macquarie Group Limited called Macquarie Group Capital Notes 3. The Ruling applies from 1 July 2017 to 30 June 2028 and continues to apply after 31 March 2028 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.
CR 2018/27	Income tax: Mantra Group Limited – Scheme of Arrangement and payment of Special Dividend	The Ruling sets out the Commissioner’s position on shareholders of Mantra Group Limited Scheme of Arrangement and payments of Special Dividend. The Ruling applies from 1 July 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

Interactions

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.