Notice of Rulings 11 May 2022
The Acting Commissioner of Taxation, Jeremy Hirschhorn, 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
CR 2022/42
Australian Government Bond holders – exchange of bonds for CHESS Depository Interests
This Ruling sets out the income tax consequences for entities that elect to exchange an existing direct or beneficial holding of a Treasury Bond or a Treasury Indexed Bond for a CHESS Depository Interest in that bond.
This Ruling applies to the income years ended 30 June 2023 to 30 June 2027.
CR 2022/24
Aventus Group – exchange of shares in Aventus Holdings Limited for shares in Home Consortium Limited – scrip for scrip roll-over
This Ruling has been amended to update the implementation date.
This Addendum applies from 23 March 2022.
CR 2022/25
Aventus Group – exchange of units in Aventus Retail Property Fund for units in Homeco Daily Needs Real Estate Investment Trust – scrip for scrip roll‑over