Document ID: chunk:federal_register_of_legislation:F2025N00197:body:0
Version: federal_register_of_legislation:F2025N00197
Segment Type: other
Provision Reference: 
Character Range: 0–1905

Notice of Rulings 5 March 2025

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 2025/20         National sporting organisations - financial support provided to elite athletes  This Ruling sets out the taxation obligations for a national sporting organisation who enters into an agreement with an elite athlete to provide direct and indirect financial support to support their training, competition and living requirements.
                                                                                                   This Ruling applies from 6 March 2025 to 30 June 2029
CR 2025/21         Premier Investments Limited - distribution of shares in Myer Holdings Limited   This Ruling sets out the income tax consequences for shareholders of Premier Investments Limited who received a distribution of shares in Myer Holdings Limited on 6 February 2025.
                                                                                                   This Ruling applies to shareholders specified in the Ruling from 1 August 2024 to 31 July 2025.
PR 2025/1          C2 Gateway Deferred Purchase Agreement                                          This Ruling sets out the income tax consequences for entities that participate as an Investor in the scheme specified in this Ruling offered by C2 Specialist Investments Pty Ltd and arranged by C2 Financial Services Pty Ltd.
                                                                                                   This Ruling applies to participants specified in this Ruling from 1 July 2025 to 30 June 2028.