Class Ruling

CR 2026/36A1 - Addendum

Red Metal Limited - in specie return of Maronan Metals Limited shares

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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 2026/36 to represent the acceptable reasonable apportionment of the cost base.

CR 2026/36 is amended as follows:

1. Paragraph 15

(a) Omit '36.16% of the total'; substitute '66.09% of the total'.

(b) Omit '63.84% of the total'; substitute '33.91% of the total'.

This Addendum applies from 1 July 2025 to 30 June 2026.

Commissioner of Taxation
15 July 2026

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References

ATO references:
NO 1-1BN5T6LI

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