Document ID: chunk:federal_register_of_legislation:F2024N00617:body:0
Version: federal_register_of_legislation:F2024N00617
Segment Type: other
Provision Reference: 
Character Range: 0–3496

Notice of Rulings and Withdrawal of Rulings 10 July 2024
The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public ruling, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS
Ruling number      Subject                                                           Brief description
CR 2024/40         Silver Lake Resources Limited – scrip for scrip roll-over         This Ruling sets out the income tax consequences for holders of ordinary shares in Silver Lake Resources Limited who disposed of those shares to Red 5 Limited on 19 June 2024.
                                                                                     This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2024.
CR 2024/41         Upper Yarra Community Enterprise Ltd – off-market share buy-back  This Ruling sets out the income tax consequences for shareholders of Upper Yarra Community Enterprise Ltd who participated in the off-market share buy-back announced on 15 November 2023.
                                                                                     This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2024.
CR 2024/42         Suncorp Group Limited – Suncorp Capital Notes 5                   This Ruling sets out the income tax consequences for entities who subscribed for and acquired Suncorp Capital Notes 5 issued by Suncorp Group Limited.
                                                                                     This Ruling applies to entities specified in the Ruling from 1 July 2023 to 30 June 2033.
CR 2024/43         Technology Metals Australia Limited – scrip for scrip roll-over   This Ruling sets out the income tax consequences for the holders of ordinary shares in Technology Metals Australia Limited who disposed of those shares to Australian Vanadium Limited on 1 February 2024.
                                                                                     This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2024.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                                                  Brief description
PR 2022/6           Tax consequences for a customer participating in CommBank Yello with the Commonwealth Bank of Australia  This Addendum amends Product Ruling PR 2022/6 to incorporate updates to the CommBank Yello Terms and Conditions.
                                                                                                                             This Addendum applies both before and after its date of issue.

NOTICE OF WITHDRAWAL
Ruling number         Subject                                                                                                                                                                                                                 Brief description
TD 2018/14            Income tax:  what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2018 for the purposes of Division 7A of Part 111 of the Income Tax Assessment Act 1936 and how is it used?  TD 2018/14 is withdrawn as its period of effect has ceased.