Document ID: chunk:federal_register_of_legislation:F2023N00007:body:0
Version: federal_register_of_legislation:F2023N00007
Segment Type: other
Provision Reference: 
Character Range: 0–1923

Notice of Rulings 18 January 2023
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 RULINGS
Ruling number      Subject                                                                Brief description
CR 2023/1          Euroz Hartleys Group Limited – capital return                          This Ruling sets out the income tax consequences for Euroz Hartleys Group Limited shareholders who received a capital return on 2 December 2022.
                                                                                          This Ruling applies from 1 July 2022 to 30 June 2023.
CR 2023/2          Euroz Hartleys Group Limited – employee share scheme – capital return  This Ruling sets out the income tax consequences for Euroz Hartleys Group Limited employees who received a capital return on 2 December 2022 for shares held under the terms of the EZL Performance Right Plan.
                                                                                          This Ruling applies from 1 July 2022 to 30 June 2023.

NOTICE OF ERRATA
Ruling number     Subject                                                                 Brief description
CR 2022/97        Moneytech Group Limited – demerger of Monoova Limited                   This Ruling has been amended to correct a company name.
                                                                                          This Erratum applies from 26 October 2022.
TR 2022/3         Income tax:  personal services income and personal services businesses  This Ruling has been amended to correct a legislative reference.
                                                                                          This Erratum applies from 23 November 2022.