Notice of Rulings 15 September 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 RULINGS | ||
Ruling number | Subject | Brief description |
CR 2021/60 | Macquarie Bank Limited – Macquarie Bank Capital Notes 3 | This Ruling sets out the way in which tax provisions apply to entities that have acquired Macquarie Bank Capital Notes 3. This Ruling applies from 1 July 2021 to 30 June 2032. |
CR 2021/61 | Metcash Limited – off-market share buy-back | This Ruling sets out the income tax consequences for shareholders of Metcash Limited who participated in the off‑market share buy‑back announced on 28 June 2021. This Ruling applies from 1 July 2021 to 30 June 2022. |