Federal Register of Legislation
Notice of Rulings 4 May 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 2022/41 JB Hi-Fi Limited – off-market share buy-back This Ruling sets out the income tax consequences for JB Hi-Fi Limited shareholders who participated in the off‑market share buy-back announced on 14 February 2022. This Ruling applies from 1 July 2021 to 30 June 2022.
NOTICE OF ADDENDUM Ruling number Subject Brief description CR 2021/101 Western I.V.F. Pty Ltd – scrip for scrip roll-over This Ruling has been amended to insert some factual changes to the scheme. This Addendum applies from 1 July 2021.
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