Document ID: chunk:federal_register_of_legislation:F2022N00161:body:0
Version: federal_register_of_legislation:F2022N00161
Segment Type: other
Provision Reference: 
Character Range: 0–2051

Notice of Rulings and Withdrawal of Ruling 6 July 2022

The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public rulings, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS
Ruling number      Subject                                                                                            Brief description
CR 2022/60         BHP Group Limited – dividend by way of in specie distribution of Woodside Energy Group Ltd shares  This Ruling sets out the income tax consequences for BHP Group Limited shareholders who received a dividend by way of an in specie distribution of shares in Woodside Energy Group Ltd.
                                                                                                                      This Ruling applies from 1 July 2021 to 30 June 2022.
CR 2022/61         Minotaur Exploration Ltd – reduction of share capital and scrip for scrip roll‑over                This Ruling sets out the income tax consequences for Minotaur Exploration Ltd shareholders who received a reduction of share capital by way of a transfer of shares in Demetallica Limited and/or shares in Andromeda Metals Limited in exchange for their Minotaur Exploration Ltd shares.
                                                                                                                      This Ruling applies from 1 July 2021 to 30 June 2022.

NOTICE OF WITHDRAWAL
Ruling number         Subject                                                                                                               Brief description
TD 2016/13            Income tax:  what are the reasonable travel and overtime meal allowance expense amounts for the 2016-17 income year?  This Determination is being withdrawn from 7 July 2022 as its date of effect has ceased.