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
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.