Document ID: chunk:federal_register_of_legislation:F2024N00505:body:0
Version: federal_register_of_legislation:F2024N00505
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Notice of Rulings 12 June 2024
The Commissioner of Taxation, Rob Heferen, 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 2024/32         Advanced Share Registry Limited – scheme of arrangement and special dividend  This Ruling sets out the income tax consequences for the holders of ordinary shares in Advanced Share Registry Limited in relation to the payment of a special dividend paid on 13 December 2022 and acquisition of all ordinary shares by Automic Pty Ltd on 20 December 2023.
                                                                                                 This Ruling applies from 1 July 2023 to 30 June 2024.
PR 2024/9          Summit Rural (WA) Pty Limited – End of Season Scheme                          This Ruling sets out the income tax consequences for entities that participate as a customer in the End of Season Scheme offered by Summit Rural (WA) Pty Limited.
                                                                                                 This Ruling applies from 12 June 2024, to specified entities that enter into the scheme from 12 June 2024 until 30 June 2026.