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 |
TD 2020/6 | Income tax: what is a ‘restructuring’ for the purposes of subsection 125‑70(1) of the Income Tax Assessment Act 1997? | This Ruling provides guidance about what constitutes a ‘restructuring’ of a demerger group for the purposes of subsection 125‑70(1) of the Income Tax Assessment Act 1997. This Ruling applies both before and after its date of issue. |
PR 2020/10 | Income tax: taxation consequences of investing in CDIs over interests in the SPDR® S&P 500® ETF Trust – 2020 | This Ruling sets out the tax consequences for entities that invest in CHESS depository interests over interests in the Standard & Poor’s Depository Receipts S&P 500® Exchange Traded Fund Trust. This Ruling applies from 1 July 2020 to 30 June 2023. |
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
CR 2019/9 | Income tax: Department for Health and Wellbeing South Australia Early Retirement Scheme 2019 | This Addendum extends the Ruling’s end date from 30 June 2020 to 28 August 2020, and also incorporates legislative amendments made by the Treasury Laws Amendment (2019 Measures No. 2) Act 2019. This Addendum applies from 1 July 2019. |