№ files_lp_4_process_3_097588
This document is a public ruling issued by the Commissioner of Taxation outlining the tax implications of a capital return for shareholders of Delta Lithium Limited.
Ruling number: CR 2026/2
Subject: Delta Lithium Limited – in specie return of capital
Brief description: This Ruling sets out the income tax consequences for shareholders of Delta Lithium Limited who received a return of capital from Delta Lithium Limited by way of an in specie distribution of shares in Ballard Mining Limited. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026.
Year: 2026
Region / city: Australia
Theme: Taxation
Document type: Public ruling
Organization / institution: Australian Taxation Office (ATO)
Author: Commissioner of Taxation, Rob Heferen
Target audience: Shareholders of Delta Lithium Limited
Period of validity: 1 July 2025 to 30 June 2026
Date of approval: 4 February 2026
Price: 8 / 10 USD
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