Notice of Rulings 7 December 2022 (Cth)

Notice of Rulings 7 December 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 2022/109 Virtus Health Limited – takeover and special dividend This Ruling sets out the income tax consequences for shareholders of Virtus Health Limited (Virtus) in relation to the payment of special dividends by Virtus on 1 July 2022 and the disposal of shares under the off-market takeover by Oceania Equity Investments Pty Ltd. This Ruling applies from 1 July 2021 to 30 June 2023. CR 2022/110 Heidelberg District Community Enterprise Limited – off-market share buy-back This Ruling sets out the income tax consequences for shareholders of Heidelberg District Community Enterprise Limited who participated in the off-market share buy-back announced on 19 August 2022. This Ruling applies from 1 July 2022 to 30 June 2023.