Document ID: chunk:federal_register_of_legislation:F2024N00523:body:0
Version: federal_register_of_legislation:F2024N00523
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Notice of Rulings 26 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
TD 2024/3          Income tax:  what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income year?  This Determination sets out the reasonable travel and overtime meal expense amounts for the the 2024–25 income year.
                                                                                                                                         This Determination applies from 1 July 2024 to 30 June 2025.
CR 2024/34         Carbon Revolution Limited – exchange of shares for Carbon Revolution plc shares                                       This Ruling sets out the income tax consequences for Australian resident shareholders of Carbon Revolution Limited who had their ordinary shares cancelled in exchange for shares in Carbon Revolution plc on 3 November.
                                                                                                                                         This Ruling applies from 1 July 2023 to 30 June 2024.
CR 2024/35         Cirrus Networks Holdings Limited – scheme of arrangement                                                              This Ruling sets out the income tax consequences for shareholders in Cirrus Networks Holdings Limited in relation to the scheme of arrangement implemented on 11 December 2023.

                                                                                                                                         This Ruling applies from 1 July 2023 to 30 June 2024.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                Brief description
TR 2013/5           Income tax:  when a superannuation income stream commences and ceases  This Addendum updates TR 2013/5 to reflect legislative amendments, clarify some general principles in the Ruling and remove practical compliance approaches that are no longer current.
                                                                                           This Addendum applies both before and after its date of issue.