ATO Rulings & Determinations

ATO Class Ruling CR 2026/61 confirms no tax event arises when Qoria Limited employees had performance rights cancelled and replaced with Aura Consolidated Group

ATO Class Ruling CR 2026/62 covers CGT treatment for Amaero Ltd shareholders and option holders following a scheme of arrangement completed 22 June 2026.

ATO Class Ruling CR 2026/63 confirms no income tax or CGT applies when Amaero Ltd employee options were swapped for Amaero Inc. options on 22 June 2026.

The ATO has released draft ruling LCR 2026/D5 explaining the new $1,000 standard deduction for work-related expenses from the 2026-27 income year.

The ATO has corrected a minor typographical error in Product Ruling PR 2026/10, covering FBT for Origin electric vehicle subscription agreements.

The ATO has issued addendum CR 2025/2A updating the class ruling for DBG Global Enterprises' pharmacy redeemable preference share scheme, effective 1 July 2026.

ATO Class Ruling CR 2026/60 covers CGT treatment for Qoria shareholders who received Aura CDIs on 17 July 2026, including scrip for scrip roll-over eligibility.

The ATO has released draft ruling TR 2026/D1 on how income tax applies when Australian residents receive or issue crypto assets via airdrops.

ATO Class Ruling CR 2026/49 covers WAM Capital's Dividend Substitution Share Plan. Learn how bonus shares are taxed and what the cost base rules require.

ATO Class Ruling CR 2026/50 covers the income tax and CGT treatment of bonus shares issued under Future Generation Australia's Dividend Substitution Share Plan.

ATO Class Ruling CR 2026/52 confirms the income tax treatment of bonus shares received under WAM Research Limited's Dividend Substitution Share Plan from 1 July

ATO Class Ruling CR 2026/53 covers the tax treatment of bonus shares issued under WAM Active Limited's Dividend Substitution Share Plan, effective 1 July 2026 t

ATO Class Ruling CR 2026/55 covers Future Generation Global Limited's DSSP. Bonus shares are not taxed as dividends for eligible Australian resident shareholder

ATO Class Ruling CR 2026/56 covers WAM Leaders Limited shareholders receiving bonus shares under the Dividend Substitution Share Plan from 1 July 2026 to 30 Jun

ATO Class Ruling CR 2026/57 covers WAM Alternative Assets Limited's Dividend Substitution Share Plan, confirming bonus shares are not assessable income.

ATO Class Ruling CR 2026/59 confirms the tax treatment of bonus shares issued to WAM Microcap Limited shareholders under the Dividend Substitution Share Plan.

The ATO has released LCR 2026/1EC, summarising submissions on draft Payday Super transition rules. Key clarifications on which SG rules apply from 1 July 2026.

The ATO has released a compendium summarising feedback from the LCR 2026/D2 consultation on Payday Super eligible contributions. Key issues and ATO positions ex

The ATO has released LCR 2026/3EC, summarising public consultation feedback on how the Superannuation Guarantee charge is calculated under Payday Super rules.

The ATO has issued an erratum correcting typographical date errors in Class Ruling CR 2026/20, which covers Leo Lithium Limited's return of capital and special