Notice of Rulings 29 January 2025 (Cth)

Notice of Rulings 29 January 2025

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 2025/3 Australian Cricketers' Association - employment termination payment This Ruling sets out the income tax consequences for players of the Australian Cricketers' Association who receive payments from their Australian Cricketers' Retirement Account. This Ruling applies to members specified in the Ruling from 1 November 2024 to 31 December 2027. CR 2025/4 Boral Limited – compulsory acquisition - exchange of shares for shares in SGH Limited This Ruling sets out the income tax consequences for shareholders of BoralLimited in relation to the compulsory acquisition of Boral shares as part of the off-market takeover by SGH Limited and who received a special dividend on 26 April 2024. This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2025. CR 2025/5 Boral Limited – off-market takeover - exchange of shares for shares in SGH Limited This Ruling sets out the income tax consequences for shareholders of Boral Limited who participate in the off-market takeover by SGH Limited and who received a special dividend on 26 April 2024. This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2024.