The ATO logo containing the Federal Government crest and the words Australian Taxation Office.

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from

CR 2020/11

BlackWall Limited – demerger of WOTSO Limited

This Ruling sets out the income tax consequences of the demerger of WOTSO Limited by BlackWall Limited, which was implemented on 8 January 2020.

This Ruling applies from 1 July 2019 to 30 June 2020.