Federal Register of Legislation - Australian Government

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Notice of Ruling 18 August 2021

Authoritative Version
This instrument gives notice of public ruling Class Ruling CR 2021/57.
Administered by: Treasury
Registered 18 Aug 2021

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Notice of Ruling 18 August 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 2021/57

Primewest Group stapled securities – scrip for scrip roll-over

This Ruling sets out the income tax consequences for the Australian-resident holders of Primewest Group stapled securities and units in Primewest Property Fund in relation to the acquisition of those securities by the Centuria Capital Group.

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