Notice of Rulings 29 May 2024 (Cth)

Notice of Rulings 29 May 2024 The Commissioner of Taxation, Rob Heferen, 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 2024/31 Link Administration Holdings Limited – scheme of arrangement and special dividend This Ruling sets out the income tax consequences for the holders of ordinary shares in Link Administration Holdings Limited in relation to the payment of a special dividend of $0.16 per Link ordinary share on 13 May 2024, and the disposal of all the ordinary shares to Mitsubishi UFJ Trust and Banking Corporation on 16 May 2024. This Ruling applies from 1 July 2023 to 30 June 2024. PR 2024/7 Perpetual WealthFocus Investment Advantage Fund This Ruling sets out specific income tax consequences for specified entities that invest in the Perpetual WealthFocus Investment Advantage Fund offered by Perpetual Investment Management Limited. This Ruling applies to specified entities that invest in the scheme on or after 1 July 2024 and on or before 30 June 2027. PR 2024/8 W.A. Blue Gum Project 2024 This Ruling sets out the income tax consequences for specified entities that participate in the W.A. Blue Gum Project 2024. This Ruling applies to specified entities that enter into the Project, from 29 May 2024 until 30 June 2024.