Notice of Rulings and Withdrawal of Rulings 27 May 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, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal 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 2026/28 | Cushman & Wakefield plc – replacement of employee share scheme interests | This Ruling sets out the income tax consequences for employees of Cushman & Wakefield plc or its subsidiaries from the right to acquire ordinary shares (that they received pursuant to various employee share scheme plans) becoming the right to acquire common shares in Cushman & Wakefield Ltd. This Ruling applies to individuals specified in the Ruling from 1 July 2025 to 30 June 2026. |
CR 2026/29 | Cushman & Wakefield plc – scrip for scrip roll-over for shareholders | This Ruling sets out the income tax consequences for the holders of ordinary shares in Cushman & Wakefield plc who acquired common shares in Cushman & Wakefield Ltd. in exchange for their shares in Cushman & Wakefield plc. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
PR 2026/5 | Zurich Life Insurance (Hong Kong) Limited – Swiss Fortune Universal Life Plan and Swiss Fortune (Premier) Universal Life Insurance Plan | This Ruling sets out the income tax consequences for entities in connection with a Swiss Fortune Universal Life Plan and a Swiss Fortune (Premier) Universal Life Insurance Plan, issued by Zurich Life Insurance (Hong Kong) Limited. This Ruling applies to entities specified in the Ruling from 1 June 2025. |
NOTICE OF WITHDRAWAL | ||
Ruling number | Subject | Brief description |
TR 93/31 | Income tax: transfer of pensioner rebate between partners | TR 93/31 is withdrawn with effect from 28 May 2026. |