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Notice of Rulings 26 May 2021

Authoritative Version
This instrument gives notice of public rulings CR 2021/37, CR 2021/38 and Notice of Addendum CR 2021/35.
Administered by: Treasury
Registered 26 May 2021

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Notice of Rulings 26 May 2021


The Commissioner of Taxation, Chris Jordan, 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 2021/37

Western Australian Debating League Incorporated – payments to league members

This Ruling sets out the tax consequences of the payments made by Western Australian Debating League Incorporated to league members.

This Ruling applies from 1 July 2020 to 30 June 2022.

CR 2021/38

Saracen Mineral Holdings Limited – scheme of arrangement and special dividend

This Ruling sets out the tax consequences of the scheme of arrangement announced by Saracen Mineral Holdings Limited (Saracen) on 6 October 2020 for shareholders who sold their Saracen shares.

This Ruling applies from 1 July 2020 to 30 June 2021.

 

NOTICE OF ADDENDUM

Ruling number

Subject

Brief description

CR 2021/35

Coca-Cola Amatil Limited – scheme of arrangement and dividend

This Addendum amends CR 2021/35 to correct the date Coca-Cola Amatil Limited was delisted from the Australian Securities Exchange.

This Addendum applies on and from 19 May 2021.