Document ID: chunk:federal_register_of_legislation:F2022N00177:body:0
Version: federal_register_of_legislation:F2022N00177
Segment Type: other
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Character Range: 0–2258

Notice of Rulings 3 August 2022
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 2022/69         Macquarie Group Limited – Macquarie Capital Notes 6                           This Ruling sets out the income tax consequences for entities who subscribed for and acquired Macquarie Capital Notes 6 issued by Macquarie Group Limited.
                                                                                                 This Ruling applies from 1 July 2022 to 30 June 2033.
CR 2022/70         Pambula & District Community Development Limited – off-market share buy-back  This Ruling sets out the income tax consequences for shareholders of Pambula & District Community Development Limited who participated in the off market share buy-back.
                                                                                                 This Ruling applies from 1 July 2021 to 30 June 2022.
CR 2022/71         Westpac Banking Corporation – Westpac Capital Notes 9                         This Ruling sets out the income tax consequences for entities who subscribed for and acquired Westpac Capital Notes 9 issued by Westpac Banking Corporation.
                                                                                                 This Ruling applies from 1 July 2022 to 30 June 2031.

NOTICE OF ERRATUM
Ruling number      Subject                                                                                                                                        Brief description
TD 2022/7          Income tax:  aggregated turnover – application of the 'connected with' concept to partnerships, foreign hybrids and non-entity joint ventures  This Notice corrects typographical errors in TD 2022/7.
                                                                                                                                                                  This Erratum applies from 30 March 2022.