Federal Register of Legislation - Australian Government

Primary content

Bookmark

This gazette

Notice of Ruling

  • Gazette - C2018G00067
Administered by: Treasury
Published Date 31 Jan 2018

 

COMMISSIONER OF TAXATION

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

NOTICE OF RULING

Ruling Number

Subject

Brief Description

CR 2018/7

Income tax:  Eneabba Gas Limited – return of capital by way of in specie distribution

The Ruling sets out the Commissioner’s position on holders of ordinary shares in Eneabba Gas Limited.

The Ruling applies from 1 July 2016 to 30 June 2017 and continues to apply after 30 June 2017 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.