Notice of Rulings 27 April 2022 (Cth)

Notice of Rulings 27 April 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 RULING Ruling number Subject Brief description CR 2022/40 Over The Wire Holdings Limited – scrip for scrip roll-over This Ruling sets out the income tax consequences for Over The Wire Holdings Limited ordinary shareholders in relation to the acquisition of their shares by Aussie Broadband Limited on 15 March 2022. This Ruling applies from 1 July 2021 to 30 June 2022.

NOTICE OF ADDENDUM Ruling number Subject Brief description PR 2019/7 Income tax: PPS Mutual Professionals Choice – 2019 This Ruling has been amended to reflect the repeal of the Income Tax Assessment Regulations 1997 and the commencement of the Income Tax Assessment (1997 Act) Regulations 2021. This Addendum applies both before and after its date of issue.

NOTICE OF ERRATUM Ruling number Subject Brief description CR 2022/32 Victorian Department of Health – early retirement scheme 2022–2023 This Ruling has been amended to correct a typographical error. This Erratum applies from 30 March 2022.