Document ID: chunk:federal_register_of_legislation:F2025N00117:body:0:p1
Version: federal_register_of_legislation:F2025N00117
Segment Type: other
Provision Reference: 
Character Range: 0–3820

Notice of Rulings 12 February 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 2025/8          ConocoPhillips Australia Operations Pty Ltd – employee share scheme – Contributory Plan              This Ruling sets out the income tax consequences for employees of ConocoPhillips Australia Operations Pty Ltd and subsidiaries of that company with principal operations in Australia who participate in the Contributory Plan which is a part of the ConocoPhillips Australian Employee Share Plan.
                                                                                                                        This Ruling applies to employees specified in the Ruling from 1 July 2024 to 30 June 2029.
CR 2025/9          Bravura Solutions Limited – return of capital                                                        This Ruling sets out the income tax consequences for shareholders of Bravura Solutions Limited who received the return of share capital payment on 30 January 2025.
                                                                                                                        This Ruling applies to shareholders specified in the Ruling from 1 July 2024 to 30 June 2025.
CR 2025/10         Anteris Technologies Ltd – scrip for scrip roll-over for option holders                              This Ruling sets out the income tax consequences for the holders of certain options in Anteris Technologies Ltd who had those options replaced by options in Anteris Technologies Global Corp on 16 December 2024.
                                                                                                                        This Ruling applies from 1 July 2024 to 30 June 2025.
CR 2025/11         Anteris Technologies Ltd – employee share scheme – treatment of options under scheme of arrangement  This Ruling sets out the income tax consequences for employees of Anteris Technologies Ltd who replaced options acquired in Anteris Technologies Ltd under an employee share scheme with options in Anteris Technologies Global Corp on 16 December 2024 pursuant to a scheme of arrangement.
                                                                                                                        This Ruling applies to employees specified in the Ruling from 1 July 2024 to 30 June 2025.
CR 2025/12         Anteris Technologies Ltd – scrip for scrip roll-over for shareholders                                This Ruling sets out the income tax consequences for the holders of ordinary shares in Anteris Technologies Ltd who disposed of those shares to Anteris Technologies Global Corp on 16 December 2024.
                                                                                                                        This Ruling applies to shareholders specified in the Ruling from 1 July 2024 to 30 June 2025.
CR 2025/13         Just Eggs Pty Limited – employee share scheme – reducing the minimum holding period                  This Ruling sets out the income tax consequences for employees of Just Eggs Pty Limited who exercised their options under the Employee Share Option Plan and subsequently sold the shares to Seedtag Advertising SL.
                                                                                                                        This Ruling applies to employees specified in the Ruling from 1 July 2023 to 30 June 2024.
CR 2025/14         SPC Global Ltd – scrip for scrip roll-over