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 2019/58 | DuluxGroup Limited – Employee Share Scheme – Employee Share Investment Plan shares disposed of under scheme of arrangement | This Ruling sets out the tax consequences for employees in respect of their shares in DuluxGroup Limited acquired under the Employee Share Investment Plan disposed of under scheme of arrangement. The Ruling applies from 1 July 2016 to 30 June 2020. |
CR 2019/59 | Oceania Capital Partners Limited – off-market share buy-back | This Ruling sets out the tax consequences for shareholders of Oceania Capital Partners Limited who participated in Oceania’s off-market share buy-back announced on 24 May 2019. The Ruling applies from 1 July 2019 to 30 June 2020. |
CR 2019/60 | Avant Mutual Group Limited – retirement reward dividend | This Ruling sets out the tax consequences for members of Avant Mutual Group Limited who receive a retirement reward dividend as described in the Ruling. The Ruling applies from 1 July 2018 to 30 June 2022. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief description |
CR 2010/10 | Income tax and fringe benefits tax: lump sum payments under the ANZ New Career Training Fund and the Past Employee Care Fund | CR 2010/10 is withdrawn with effect from 1 October 2019 |