Notice of Rulings 28 September 2022 (Cth)

Notice of Rulings 28 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 2022/87 Iluka Resources Limited – demerger of Sierra Rutile Holdings Limited This Ruling sets out the income tax consequences of the demerger of Sierra Rutile Holdings Limited by Iluka Resources Limited, which was implemented on 4 August 2022. This Ruling applies from 1 July 2022 to 30 June 2023. CR 2022/88 Firefly Resources Limited – demerger and scrip for scrip roll-over This Ruling sets out the income tax consequences of the scheme of arrangement between Firefly Resources Limited and Gascoyne Resources Limited, and the demerger of Firetail Resources Limited by Firefly Resources Limited, which were implemented on 10 November 2021. This Ruling applies from 1 July 2021 to 30 June 2022. PR 2022/9 Challenger Life Company Limited CarePlus Annuity and Insurance This Ruling sets out the Commissioner's view of the consequences of investing in Challenger CarePlus offered by Challenger Life Company Limited. This Ruling applies from 1 July 2022 to 30 June 2025.