Document ID: chunk:federal_register_of_legislation:F2021N00105:body:0
Version: federal_register_of_legislation:F2021N00105
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Notice of Rulings 26 May 2021

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 2021/37         Western Australian Debating League Incorporated – payments to league members   This Ruling sets out the tax consequences of the payments made by Western Australian Debating League Incorporated to league members.
                                                                                                  This Ruling applies from 1 July 2020 to 30 June 2022.
CR 2021/38         Saracen Mineral Holdings Limited – scheme of arrangement and special dividend  This Ruling sets out the tax consequences of the scheme of arrangement announced by Saracen Mineral Holdings Limited (Saracen) on 6 October 2020 for shareholders who sold their Saracen shares.
                                                                                                  This Ruling applies from 1 July 2020 to 30 June 2021.

NOTICE OF ADDENDUM
Ruling number       Subject                                                        Brief description
CR 2021/35          Coca-Cola Amatil Limited – scheme of arrangement and dividend  This Addendum amends CR 2021/35 to correct the date Coca-Cola Amatil Limited was delisted from the Australian Securities Exchange.
                                                                                   This Addendum applies on and from 19 May 2021.