Notice of Rulings 14 April 2021
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 2021/27 | Macquarie Group Limited – Macquarie Group Capital Notes 5 | This Ruling sets out the way in which tax provisions apply to entities that have acquired Macquarie Group Capital Notes 5. This Ruling applies from 1 July 2020 to 30 June 2031. |
NOTICE OF ERRATUM | ||
Ruling number | Subject | Brief description |
GSTR 2015/2 | Goods and services tax: development lease arrangements with government agencies | This Erratum amends Addendum GSTR 2015/2A1 to correct the date of effect. This Erratum applies from 1 April 2021. |