Federal Register of Legislation - Australian Government

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Notice of Ruling 2 June 2021

Authoritative Version
This instrument gives notice of public ruling Class Ruling CR 2021/39.
Administered by: Treasury
Registered 02 Jun 2021

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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



Ruling number


Brief description

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.