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Notice of Rulings 13 March 2024

The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public ruling, copies of which can be obtained from ato.gov.au/law

 

PR 2024/2

Lannock Strata Finance 2 Pty Ltd – Lot Owner Upfront Payment Agreement

This Ruling sets out the income tax consequences for specified entities that participate as a Particpating Lot Owner in the Lot Owner Upfront Payment Agreement offered by Lannock Strata Finance 2 Pty Ltd.

This Ruling applies to entities specified in the Ruling from 13 March 2024 to 30 June 2026.