Notice of Rulings 26 October 2022 (Cth)

Notice of Rulings 26 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 2022/94 Atlassian Corporation Plc – restructure This Ruling sets out the income tax consequences for Australian residents who exchanged Class A and Class B shares in Atlassian Corporation Plc for replacement shares in Atlassian Corporation on 1 October 2022. This Ruling applies from 1 July 2022 to 30 June 2023. CR 2022/95 Atlassian Corporation Plc – employee share scheme – treatment of restricted stock units under the restructure This Ruling sets out the income tax consequences for holders of unvested restricted share units (RSUs) in Atlassian Corporation Plc who had their RSUs replaced with unvested RSUs in Atlassian Corporation. This Ruling applies from 1 July 2022 to 30 June 2023. CR 2022/96 Domaine Chandon Australia Pty. Ltd. – early retirement scheme 2022–2023 This Ruling sets out the income tax consequences of an early retirement scheme implemented by Domaine Chandon Australia Pty. Ltd. This Ruling applies from 27 October 2022 to 30 June 2023. CR 2022/97 Moneytech Group Limited – demerger of Monoova Limited This Ruling sets out the income tax consequences of the demerger of Monoova Limited by Moneytech Group Limited, which was implemented on 31 August 2022. This Ruling applies from 1 July 2022 to 30 June 2023.