Federal Register of Legislation
Notice of Rulings 14 August 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 2024/49 Talon Energy Ltd – return of capital This Ruling sets out the income tax consequences for shareholders of Talon Energy Ltd who received the in specie return of shares and options on 22 December 2023. This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2024. CR 2024/50 Digital Surge Pty Ltd – voluntary administration This Ruling sets out the income tax consequences, for the customers of Digital Surge Pty Ltd, that result from Digital Surge entering into voluntary administration on 8 December 2022 and from subsequent events. This Ruling applies customers specified in the Ruling from 1 July 2022 to 30 June 2028.
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