Document ID: chunk:federal_register_of_legislation:F2022N00124:body:0
Version: federal_register_of_legislation:F2022N00124
Segment Type: other
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Character Range: 0–1386

Notice of Rulings 8 June 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, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS
Ruling number      Subject                                                                                            Brief description
CR 2022/50         American Pacific Borates Limited – exchange of shares for shares in 5E Advanced Materials, Inc.    This Ruling sets out the income tax consequences for American Pacific Borates Limited shareholders whose disposed of their shares to 5E Advanced Materials, Inc under the scheme outlined in the Ruling.
                                                                                                                      This Ruling applies from 1 July 2021 to 30 June 2022.
CR 2022/51         American Pacific Borates Limited – exchange of options for options in 5E Advanced Materials, Inc.  This Ruling sets out the income tax consequences for American Pacific Borates Limited option holders whose options were exchanged for options in 5E Advanced Materials, Inc.
                                                                                                                      This Ruling applies from 1 July 2021 to 30 June 2022.