Notice of Rulings 1 June 2022 (Cth)

Notice of Rulings 1 June 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 2022/47 CSL Limited – non-executive director rights plan This Ruling sets out the income tax consequences for CSL Limited employees who participate in the CSL Limited Non‑Executive Director Rights Plan. This Ruling applies from 1 July 2021 to 30 June 2026. CR 2022/48 OreCorp Limited – demerger of Solstice Minerals Limited This Ruling sets out the income tax consequences of OreCorp Limited's demerger of Solstice Minerals Limited, which was implemented on 22 April 2022. This Ruling applies from 1 July 2021 to 30 June 2022. CR 2022/49 Qube Holdings Limited – off-market share buy-back This Ruling sets out the income tax consequences for Qube Holdings Limited shareholders who participated in the off‑market share buy-back announced on 21 March 2022. This Ruling applies from 1 July 2021 to 30 June 2022. PR 2022/4 W.A. Blue Gum Project 2022 This Ruling sets out the tax consequences for the specified class of entities who enter into the W.A. Blue Gum Project 2022 prior to 30 June 2022. This Ruling applies to those entities from 1 June 2022 to 30 June 2032.