Notice of Rulings 16 March 2022 (Cth)

Notice of Rulings 16 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 2022/20 Tritium Holdings Pty Ltd – scrip for scrip roll-over This Ruling sets out the income tax consequences for Australian-resident Tritium Holdings Pty Ltd shareholders who exchanged their shares for shares in Tritium DCFC Limited. This Ruling applies from 1 July 2021 to 30 June 2022. CR 2022/21 Westpac Banking Corporation – off‑market share buy-back This Ruling sets out the income tax consequences for Westpac Banking Corporation shareholders who participated in the off-market share buy-back announced on 1 November 2021. This Ruling applies from 1 July 2021 to 30 June 2022. CR 2022/22 Spark Infrastructure Trust – acquisition, interim distribution and special distribution This Ruling sets out the income tax consequences of the acquisition by Pika Bidco Pty Ltd of securities, as defined in the Ruling, in the Spark Infrastructure Trust and subsidiaries, for holders of those securities. This Ruling applies from 1 January 2021 to 31 December 2021.