Federal Register of Legislation
Notice of Ruling 18 August 2021 The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public ruling, a copy of which can be obtained from ato.gov.au/law
NOTICE OF RULING Ruling number Subject Brief description CR 2021/57 Primewest Group stapled securities – scrip for scrip roll-over This Ruling sets out the income tax consequences for the Australian-resident holders of Primewest Group stapled securities and units in Primewest Property Fund in relation to the acquisition of those securities by the Centuria Capital Group. This Ruling applies from 1 July 2020 to 30 June 2022.
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