COMMISSIONER OF TAXATION
The Commissioner of Taxation, Michael D’Ascenzo, gives notice of the following Rulings, copies of which can be obtained from Branches of the Australian Taxation Office or at http://law.ato.gov.au.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief Description |
CR 2012/110 | Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program. | The Ruling outlines the taxation consequences for the ACA Low Emissions Technologies Program.
The Ruling applies from 1 July 2007 to 30 June 2011. |
CR 2012/111
| Income tax: Bank of Queensland – issue of convertible preference shares | The Ruling outlines the taxation consequences for subscribers of convertible preference shares in the Bank of Queensland.
The Ruling applies from 1 July 2012 to 30 June 2021. |
CR 2012/112 | Income tax: issue of CPS2 by Suncorp Group Limited
| The Ruling outlines the taxation consequences for acquirers of perpetual, convertible, unguaranteed and unsecured preference shares issued by Suncorp Group Limited.
The Ruling applies from 6 November 2012 to 30 June 2020. |
CR 2012/113 | Income tax: proposed return of capital: Chalice Gold Mines Limited
| The Ruling outlines the taxation consequences for shareholders of Chalice Gold Mines Limited.
The Ruling applies from 1 July 2012 to 30 June 2013. |
CR 2012/114 | Income tax: return of capital: Energy Technologies Ltd (EGY)
| The Ruling outlines the taxation consequences for shareholders of Energy Technologies Limited.
The Ruling applies from 1 July 2012 to 30 June 2013. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
CR 2012/98 | Income tax: Whitefield ‑ allotment of convertible resettable preference shares (CRPS)
| The Erratum corrects a typographical error in Class Ruling CR 2012/98.
This Erratum applies on and from 31 October 2012. |