ATO Ruling definition
ATO Ruling means a document issued for the purposes of Section 37 of the Taxation Administration Act 1953.
ATO Ruling means a class ruling of the Australian Tax Office in relation to capital gains tax rollover relief for Amcor Shareholders who are Australian tax residents and who are receiving the Scheme Consideration in connection with the Scheme.
ATO Ruling has the meaning set forth in the SID.
Examples of ATO Ruling in a sentence
The parties acknowledge that each Scheme Shareholder who is an Australian resident shareholder who holds their Scheme Shares on capital account will be eligible for scrip- for-scrip rollover relief under subdivision 124-M of the Tax Act for the non-cash component of the Scheme Consideration, to the extent permitted under the Tax Act, and that an ATO Ruling confirming such treatment will be sought by BTH from the Australian Tax Office.
The Company shall continue to make contributions to the default superannuation funds of C+Bus and ▇▇▇▇ at the percentages of ordinary time earnings (as defined by the ATO Ruling and amended from time to time) per annum set out below.