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The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.

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.