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Notice of Rulings 14 April 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


CR 2021/27

Macquarie Group Limited – Macquarie Group Capital Notes 5

This Ruling sets out the way in which tax provisions apply to entities that have acquired Macquarie Group Capital Notes 5.

This Ruling applies from 1 July 2020 to 30 June 2031.


GSTR 2015/2

Goods and services tax:  development lease arrangements with government agencies

This Erratum amends Addendum GSTR 2015/2A1 to correct the date of effect.

This Erratum applies from 1 April 2021.