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Notice of Rulings 4 February 2026


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

 

CR 2026/2

Delta Lithium Limited – in specie return of capital

This Ruling sets out the income tax consequences for shareholders of Delta Lithium Limited who received a return of capital from Delta Lithium Limited by way of an in specie distribution of shares in Ballard Mining Limited.

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