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 ato.gov.au/law.

CR 2020/39

Avita Medical Limited – exchange of shares for Avita Therapeutics, Inc. shares

This Ruling sets out the income tax consequences for Australian-resident Avita Medical Limited shareholders who participated in the exchange which occurred on 29 June 2020.

This Ruling applies from 1 July 2019 to 30 June 2021.

CR 2020/40

Orora Limited – return of capital and special dividend

This Ruling sets out the tax consequences of Orora Limited’s return of share capital, special dividend paid on 29 June 2020, and consolidation of ordinary shares.

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

 

GSTR 2001/4

Goods and Services Tax:  GST consequences of court orders and out-of-court settlements

This Addendum amends GSTR 2001/4 to update cross-referenced documents and make other minor amendments.

This Addendum applies on and from 2 July 2013.

 

TR 2005/19

Income tax:  scrip for scrip roll-over arrangements – application of Subdivision 124-M of the Income Tax Assessment Act 1997 – Part IVA of the Income Tax Assessment Act 1936

This Erratum corrects a legislative cross‑reference in paragraph 48 of TR 2005/19.

This Erratum applies both before and after the date of issue.