Federal Register of Legislation
Notice of Rulings 26 June 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 TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income year? This Determination sets out the reasonable travel and overtime meal expense amounts for the the 2024–25 income year. This Determination applies from 1 July 2024 to 30 June 2025. CR 2024/34 Carbon Revolution Limited – exchange of shares for Carbon Revolution plc shares This Ruling sets out the income tax consequences for Australian resident shareholders of Carbon Revolution Limited who had their ordinary shares cancelled in exchange for shares in Carbon Revolution plc on 3 November. This Ruling applies from 1 July 2023 to 30 June 2024. CR 2024/35 Cirrus Networks Holdings Limited – scheme of arrangement This Ruling sets out the income tax consequences for shareholders in Cirrus Networks Holdings Limited in relation to the scheme of arrangement implemented on 11 December 2023.
This Ruling applies from 1 July 2023 to 30 June 2024.
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