Class Ruling
CR 2021/101A1 - Addendum
Western I.V.F. Pty Ltd - scrip for scrip roll-over
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2021/101 to insert some factual changes to the scheme.
CR 2021/101 is amended as follows:
Omit the paragraph; substitute:
WIVF has shareholders, holding a total of 600,000 shares, that are all Australian residents and not related to each other.
Omit the last dot point; substitute:
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- 75.72% cash and 24.28% scrip in CHA.
Omit the words '$25.2 million'; substitute '$22,190,000'.
Addendum applies from 1 July 2021.
Commissioner of Taxation
4 May 2022
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You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Not previously issued as a draft
References
ATO references:
NO 1-SVDUUD0