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The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.

CR 2019/30

Pinewood Community Financial Services Limited – off-market share buy-back

This Ruling sets out the tax consequences of the off-market share buy-back announced by Pinewood Community Financial Services Limited on 20 December 2018.

This Ruling applies from 1 July 2018.

CR 2019/31

Caltex Australia Limited – off-market share buy back

This Ruling sets out the tax consequences of the off-market share buy-back announced by Caltex Australia Limited on 26 February 2019.

This Ruling applies from 1 July 2018.

CR 2019/32

Australian Olympic Committee – medal incentive funding payments

This Ruling outlines the assessability of payments to athletes made by the Australian Olympic Committee under the Medal Incentive Funding Program.

This Ruling applies from 1 July 2019.