Document ID: chunk:federal_register_of_legislation:F2024N00395:body:0
Version: federal_register_of_legislation:F2024N00395
Segment Type: other
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Character Range: 0–1366

Notice of Rulings 15 May 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
CR 2024/30         Gamma Investments HoldCo Pty Ltd – reduction of share capital  This Ruling sets out the income tax consequences for the shareholders of Gamma Investments HoldCo Pty Ltd who, on 8 May 20204 received a reduction of share capital of 10.7 cents for every Gamma HoldCo ordinary share they owned.
                                                                                  This Ruling applies from 1 July 2023 to 30 June 2024.
PR 2024/5          Challenger Lifetime Annuity (Liquid Lifetime) – 2024           This Ruling sets out the income tax consequences for specified policy owners of the Challenger Lifetime Annuity (Liquid Lifetime) issued by Challenger Life Company Limited and offered under a product disclosure statement dated 5 September 2022.
                                                                                  This Ruling applies from 1 July 2024 to specified entities who purchase an Annuity from 1 July 2024 to 30 June 2027.