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Notice of Rulings 12 August 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 rulings, copies of which can be obtained from ato.gov.au/law

 

CR 2026/49

WAM Capital Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of WAM Capital Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by WAM Capital Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

CR 2026/50

Future Generation Australia Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of Future Generation Australia Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by Future Generation Australia Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

CR 2026/51

WAM Global Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of WAM Global Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by WAM Global Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

CR 2026/52

WAM Research Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of WAM Research Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by WAM Research Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

CR 2026/53

WAM Active Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of WAM Active Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by WAM Active Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

CR 2026/54

WAM Income Maximiser Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of WAM Income Maximiser Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by WAM Income Maximiser Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

CR 2026/55

Future Generation Global Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of Future Generation Global Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by Future Generation Global Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

CR 2026/56

WAM Leaders Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of WAM Leaders Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by WAM Leaders Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

CR 2026/57

WAM Alternative Assets Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of WAM Alternative Assets Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by WAM Alternative Assets Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

CR 2026/58

WAM Strategic Value Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of WAM Strategic Value Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by WAM Strategic Value Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

CR 2026/59

WAM Microcap Limited – bonus shares issued under Dividend Substitution Share Plan

This Ruling sets out the income tax consequences for shareholders of WAM Microcap Limited who choose to receive bonus shares in lieu of dividends under the Dividend Substitution Share Plan offered by WAM Microcap Limited.

This Ruling applies to shareholders specified in the Ruling from 1 July 2026 to 30 June 2031.

PR 2026/14

Mortgage House Blended Plus Loan Facility

This Ruling sets out the income tax consequences for entities that participate as a borrower in a Blended Plus Loan Facility, marketed as the Mortgage House Blended Plus Loan Facility.

This Ruling applies to entities specified in the Ruling from 1 July 2026 to 30 June 2029.