Notice of Rulings 21 September 2022 (Cth)

Notice of Rulings 21 September 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 2022/85 ATI Global Limited – demerger of Commercial Credit Holdings Limited This Ruling sets out the income tax consequences of the demerger of Commercial Credit Holdings Limited by ATI Global Limited, which was implemented on 1 September 2022. This Ruling applies from 1 July 2022 to 30 June 2023. CR 2022/86 Slack Technologies, Inc – employee share scheme – exchange of rights and shares for rights and shares in salesforce.com, inc This Ruling sets out the income tax consequences for Australian employees who held rights and shares in Slack Technologies, Inc that were exchanged for rights and shares in salesforce.com, inc. This Ruling applies from 1 July 2021 to 30 June 2022.