Notice of Rulings 11 October 2023

Administered by Department of the Treasury

Legislation au F2023N00391 In force Notifiable Instrument

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Notice of Rulings 11 October 2023

The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULING

Ruling number

Subject

Brief description

CR 2023/57

Unity Bank Limited – Unity Capital Notes

The Ruling sets out the income tax consequences for specified entities who acquired Floating Rate Capital Notes issued by Unity Bank Limited on 11 August 2023 and 16 August 2023.

The Ruling applies from 1 July 2023 to 30 June 2031.

 

Interactions

Authorises

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.