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18 Nov 2021 ATO Rulings

Class rulings

  • CR 2021/74 Woolworths Group Limited – demerger of Endeavour Group Limited – employee share scheme
  • CR 2021/75 Australian Unity Limited – Mutual Capital Instruments (2021 Issue)
  • CR 2021/76 Viva Energy Group Limited – return of capital and share consolidation
  • CR 2021/77 Horizon Oil Limited – return of capital
  • CR 2021/78 Templeton Global Growth Fund Ltd – off-market share buy-back and scrip for scrip roll-over

 Product rulings 

  • PR 2021/13 Tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer
  • PR 2021/14 Tax consequences for a Participant in an Urbau joint venture project



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