Notice of Ruling 2 June 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 ruling, a copy of which can be obtained from ato.gov.au/law
CR 2021/39
WPP AUNZ Ltd – scheme of arrangement, FY 2020 Total Dividend and Special Dividend
This Ruling sets out the income tax consequences of the dividends paid on 7 April 2021 and 7 May 2021 and the scheme of arrangement implemented by WPP AUNZ Ltd on 18 May 2021.
This Ruling applies from 1 July 2020 to 30 June 2021.