Federal Register of Legislation - Australian Government

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Notice of Ruling 17 March 2021

Authoritative Version
This instrument gives notice of public ruling Class Ruling CR 2021/22.
Administered by: Treasury
Registered 17 Mar 2021

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Notice of Ruling 17 March 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 ruling, a copy of which can be obtained from ato.gov.au/law



Ruling number


Brief description

CR 2021/22

Commonwealth Bank of Australia – CommBank PERLS XII Capital Notes

This Ruling sets out how the relevant taxation provisions apply to entities who subscribed for and acquired CommBank PERLS XII Capital Notes issued by the Commonwealth Bank of Australia.

This Ruling applies from 1 July 2019 to 30 June 2029.