Australian Taxation Office logo, includes the Commonwealth Coat of Arms

 

Notice of Rulings 26 November 2025


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 rulings, copies of which can be obtained from ato.gov.au/law

 

CR 2025/80

IMB Ltd – off-market share buy-back

This Ruling sets out the income tax consequences of IMB Ltd’s off-market share buy-back announced on 27 August 2025.

This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026.

CR 2025/81

Firefinch Limited – return of capital and special dividend

This Ruling sets out the income tax consequences for shareholders of Firefinch Limited who received a unfranked special dividend and capital return per ordinary share in that company as specified in the Ruling.

This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026.

CR 2025/82

Alliance Leasing Pty Ltd – recipient's payments made after 31 March but before lodgment of the FBT return

This Ruling sets out the fringe benefits tax consequences for employer clients of Alliance Leasing Pty Ltd of ‘recipient’s payments’ made by their employees.

This Ruling applies to clients specified in the Ruling from 1 April 2025 to 31 March 2029.

 

TR 2006/10

Public Rulings

This Addendum amends TR 2006/10 to address recent developments in case law and reflect legislative changes.

This Addendum applies both before and after its date of issue.

CR 2001/1

Class Rulings system

This Addendum amends CR 2001/1 to reflect legislative changes.

This Addendum applies both before and after its date of issue.

PR 2007/71

The Product Rulings system

This Addendum amends PR 2007/71 to reflect legislative changes.

This Addendum applies both before and after its date of issue.