Notice of Rulings 12 October 2022 (Cth)

Notice of Rulings 12 October 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 2022/89 Home Consortium stapled group – destapling and restructure This Ruling sets out the income tax consequences for the holders of Home Consortium stapled securities who (on the destapling of the securities) exchanged their shares in Home Consortium Developments Limited for shares in Home Consortium Limited. This Ruling applies from 1 July 2021 to 30 June 2022. CR 2022/90 Oklo Resources Limited – scrip for scrip roll-over This Ruling sets out the income tax consequences for the holders of ordinary shares in Oklo Resources Limited in relation to the acquisition of those shares by B2Gold Oklo Resources Pty Limited on 20 September 2022. This Ruling applies from 1 July 2022 to 30 June 2023.