Notice of Rulings, Notice of Withdrawal

Administered by Department of the Treasury

Legislation au C2018G00247 In force Gazette

Legislation content

 

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 RULINGS

Ruling Number

Subject

Brief Description

CR 2018/14

Income tax:  scrip for scrip scheme of arrangement:  CFC Global Pty Ltd

The Ruling sets out the Commissioner’s position on the scrip for scrip scheme of arrangement for CFC Global Pty Ltd.

The Ruling applies from 1 July 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

CR 2018/15

Income tax:  Downer EDI Limited 2015, 2016 and 2017 Long Term Incentive Plans

The Ruling sets out the Commissioner’s position on directors and employees of Downer EDI Limited or any Associated Body Corporate of Downer EDI Limited 2015, 2016 and 2017 Long Term Incentive Plans.

This Ruling applies:

  • from 1 July 2014 to 30 June 2018, in respect of the 2015 Long Term Incentive Plan
  • from 1 July 2015 to 30 June 2019, in respect of the 2016 Long Term Incentive Plan, and
  • from 1 July 2016 to 30 June 2020, in respect of the 2017 Long Term Incentive Plan.

The Ruling continues to apply after 30 June 2020 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

 

NOTICE OF WITHDRAWAL

Ruling Number

Subject

Brief Description

CR 2014/16

Income tax:  Downer EDI Limited Long Term Incentive Plan

Withdrawn with effect from 4 April 2018.

 

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.