Document ID: chunk:federal_register_of_legislation:F2022N00183:body:0
Version: federal_register_of_legislation:F2022N00183
Segment Type: other
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Character Range: 0–1602

Notice of Rulings 17 August 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 2022/74         Police & Nurses Limited – PNL Capital Notes                       This Ruling sets out the income tax consequences for entities who applied for and acquired Floating Rate Capital Notes issued by Police & Nurses Limited.
                                                                                     This Ruling applies from 1 July 2021 to 30 June 2027.
CR 2022/75         Uniti Group Limited – scheme of arrangement and special dividend  This Ruling sets out the income tax consequences for Uniti Group Limited (Uniti) shareholders in relation to the payment of a special dividend by Uniti and the disposal of shares in Uniti to MBC BidCo Pty Ltd on 4 August 2022.
                                                                                     This Ruling applies from 1 July 2022 to 30 June 2024.
CR 2022/76         Firefinch Limited – demerger of Leo Lithium Limited               This Ruling sets out the income tax consequences of the demerger of Leo Lithium Limited by Firefinch Limited, which was implemented on 9 June 2022.
                                                                                     This Ruling applies from 1 July 2021 to 30 June 2023.