Notice of Rulings 2 March 2022 (Cth)

Notice of Rulings 2 March 2022 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 rulings, copies of which can be obtained from ato.gov.au/law NOTICE OF RULINGS Ruling number Subject Brief description CR 2022/18 Revolver Resources Pty Ltd – exchange of shares for shares in Revolver Resources Holdings Ltd This Ruling sets out the income tax consequences of of the Scheme of Arrangement implemented between Revolver Resources Pty Ltd and Revolver Resources Holdings Ltd. This Ruling applies from 1 July 2021 to 30 June 2022. CR 2022/19 Boral Limited – return of capital This Ruling sets out income tax consequences income tax consequences of shareholders of Boral Limited who received the return of capital payment on 14 February 2022. This Ruling applies from 1 July 2021 to 30 June 2022.