Notice of Rulings 3 April 2024
The Commissioner of Taxation, Rob Heferen, 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 2024/22 | Australia and New Zealand Banking Group Limited – ANZ Capital Notes 9 | This Ruling sets out the way in which specified income tax provisions apply to entities who subscribed for and acquired Australia and New Zealand Banking Group Limited Capital Notes 9 issued by Australia and New Zealand Banking Group Limited. This Ruling applies to specified investors from 1 July 2023 to 30 June 2034. |