Document ID: chunk:federal_register_of_legislation:F2021N00091:body:0
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Notice of Rulings 12 May 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

NOTICE OF RULING
Ruling number     Subject                                                          Brief description
CR 2021/34        Australian Mines Limited – demerger of Norwest Minerals Limited  This Ruling sets out the tax consequences of Norwest Mineral's Limited's demerger by Australian Mines Limited which was implemented on 31 March 2021.
                                                                                   This Ruling applies from 1 July 2020 to 30 June 2021.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                                                                                                                                                                 Brief description
TR 2002/5           Income tax:  Permanent establishment – What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?  This Addendum amends TR 2002/5 to clarify when a period of six months or more might not constitute temporal permanence.
                                                                                                                                                                                                                                            This Addendum applies on and from 1 March 2020.