Notice of Rulings 3 August 2022
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 2022/69 | Macquarie Group Limited – Macquarie Capital Notes 6 | This Ruling sets out the income tax consequences for entities who subscribed for and acquired Macquarie Capital Notes 6 issued by Macquarie Group Limited. This Ruling applies from 1 July 2022 to 30 June 2033. |
CR 2022/70 | Pambula & District Community Development Limited – off-market share buy-back | This Ruling sets out the income tax consequences for shareholders of Pambula & District Community Development Limited who participated in the off market share buy-back. This Ruling applies from 1 July 2021 to 30 June 2022. |
CR 2022/71 | Westpac Banking Corporation – Westpac Capital Notes 9 | This Ruling sets out the income tax consequences for entities who subscribed for and acquired Westpac Capital Notes 9 issued by Westpac Banking Corporation. This Ruling applies from 1 July 2022 to 30 June 2031. |
NOTICE OF ERRATUM | ||
Ruling number | Subject | Brief description |
TD 2022/7 | Income tax: aggregated turnover – application of the ‘connected with’ concept to partnerships, foreign hybrids and non-entity joint ventures | This Notice corrects typographical errors in TD 2022/7. This Erratum applies from 30 March 2022. |