Document ID: chunk:federal_register_of_legislation:F2021N00114:body:0
Version: federal_register_of_legislation:F2021N00114
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Notice of Rulings 9 June 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 2021/40         Amaysim Australia Limited – major distribution (special dividend and return of capital)  This Ruling sets out the income tax consequences of the major distribution announced by Amaysim Australia Limited for minority shareholders, being a special dividend paid on 27 April 2021.
                                                                                                            This Ruling applies from 1 July 2020 to 30 June 2021.
CR 2021/41         Xplore Wealth Limited – scheme of arrangement                                            This Ruling sets out the tax consequences for shareholders of Xplore Wealth Limited who disposed of their shares to HUB24 Limited on 2 March 2021.
                                                                                                            This Ruling applies from 1 July 2020 to 30 June 2021.
PR 2021/5          Income tax:  W.A. Blue Gum Project 2021                                                  This Ruling sets out the tax consequences for the defined class of entities that enter into the W.A. Blue Gum Project 2021 scheme from 9 June 2021 to 30 June 2021, which is the closing date for entry into the scheme.
                                                                                                            This Ruling applies from 9 June 2021 to 30 June 2031.

NOTICE OF WITHDRAWAL
Ruling number         Subject                                                                                                                        Brief description
TD 2015/16            Income tax:  what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2015-16 financial year?  This Determination is withdrawn with effect from 10 June 2021.