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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


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 offmarket share buyback announced on 28 June 2021.

This Ruling applies from 1 July 2021 to 30 June 2022.