Federal Register of Legislation
Notice of Rulings 30 October 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 2024/69 WEB Travel Group Limited – demerger of Webjet Group Limited This Ruling sets out sets income tax consequences for shareholders of the demerger of Webjet Group Limited by WEB Travel Group Limited which was implemented on 30 September 2024. This Ruling applies to shareholders specified in the Ruling from 1 July 2024 to 30 June 2025. CR 2024/70 Kalamazoo Resources Limited – return of capital by in-specie distribution of shares in Kali Metals Limited This Ruling sets out the income tax consequences for shareholders of Kalamazoo Resources Limited who received a pro rata in specie distribution of 25% of ordinary shares in Kali Metals Limited on 3 January 2024. This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2024.
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