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Notice of Rulings 21 July 2021

Authoritative Version
This instrument gives notice of public rulings Class Rulings CR 2021/45, CR 2021/46, CR 2021/47 and CR 2021/48.
Administered by: Treasury
Registered 21 Jul 2021

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Notice of Rulings 21 July 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 2021/45

Saracen Mineral Holdings Limited – tax exempt share plan shares disposed under scheme of arrangement

This Ruling sets out the tax consequences of the scheme of arrangement announced by Saracen Mineral Holdings Limited on 6 October 2020 for shareholders who were granted ordinary shares under the Saracen Mineral Holdings Limited Tax Exempt Share Plan.

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

CR 2021/46

Australia and New Zealand Banking Group Limited – ANZ Capital Notes 6

This Ruling sets out the way in which the relevant tax provisions apply to entities who subscribed for and acquired ANZ Capital Notes 6 issued by Australia and New Zealand Banking Group Limited.

This Ruling applies from 1 July 2021 to 30 June 2031.

CR 2021/47

Asaleo Care Limited – scheme of arrangement and special dividend

This Ruling sets out the tax consequences for shareholders of the scheme of arrangement between Asaleo Care Limited and Essity Group Holding BV.

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

CR 2021/48

Dexus – scrip for scrip roll-over

This Ruling sets out the tax consequences for holders of units in Dexus Diversified Trust, Dexus Industrial Trust and Dexus Office Trust that exchanged their units for units in Dexus Property Trust.

This Ruling applies from 1 July 2021 to 30 June 2022.