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 |
CR 2020/37 | Eildon Capital Limited – distribution and creation of a new stapled entity and buy-back of stapled securities | This Ruling sets out the tax consequences for shareholders of Eildon Capital Limited who received the distribution when Eildon Capital Limited was restructured into a stapled entity. This Ruling applies from 1 July 2019 to 30 June 2020. |
CR 2020/38 | QMS Media Limited – scheme of arrangement and payment of final dividend | This Ruling sets out the tax consequences for shareholders of QMS Media Limited who sold their shares pursuant to the scheme of arrangement which was announced on 29 October 2019. This Ruling applies from 1 July 2019 to 30 June 2020. |
NOTICE OF WITHDRAWAL | ||
Ruling number | Subject | Brief description |
TD 2014/20 | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2014 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? | Withdrawn with effect from 8 July 2020. |