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 RULING | ||
Ruling Number | Subject | Brief Description |
CR 2017/63 | Income tax: demerger of Yum China Holdings, Inc. by Yum! Brands, Inc. | The Ruling sets out the Commissioner’s position of shareholders of Yum! Brands, Inc and the demerger of Yum China Holdings, Inc. by Yum! Brands, Inc. The Ruling applies from 1 July 2016 to 30 June 2017 and continues to apply after 30 June 2017 to entities within the specified class who entered into the specified scheme during the term of the Ruling. |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
PR 2015/9 | Income tax: OnePath Life Limited – OneCare Policy – Life Cover, Total and Permanent Disability Cover and/or Trauma Cover – Value Protector Option | The Addendum amends Product Ruling PR 2015/9 to incorporate additional Product Disclosure Statement and Policy Terms documents. The Addendum applies on and from 1 July 2015. |