Document ID: chunk:federal_register_of_legislation:F2022N00297:body:0
Version: federal_register_of_legislation:F2022N00297
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Notice of Rulings 7 December 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 2022/109        Virtus Health Limited – takeover and special dividend                         This Ruling sets out the income tax consequences for shareholders of Virtus Health Limited (Virtus) in relation to the payment of special dividends by Virtus on 1 July 2022 and the disposal of shares under the off-market takeover by Oceania Equity Investments Pty Ltd.
                                                                                                 This Ruling applies from 1 July 2021 to 30 June 2023.
CR 2022/110        Heidelberg District Community Enterprise Limited – off-market share buy-back  This Ruling sets out the income tax consequences for shareholders of Heidelberg District Community Enterprise Limited who participated in the off-market share buy-back announced on 19 August 2022.
                                                                                                 This Ruling applies from 1 July 2022 to 30 June 2023.