Document ID: chunk:federal_register_of_legislation:F2021N00069:body:0
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Notice of Rulings 14 April 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 2021/27        Macquarie Group Limited – Macquarie Group Capital Notes 5  This Ruling sets out the way in which tax provisions apply to entities that have acquired Macquarie Group Capital Notes 5.
                                                                             This Ruling applies from 1 July 2020 to 30 June 2031.

NOTICE OF ERRATUM
Ruling number      Subject                                                                           Brief description
GSTR 2015/2        Goods and services tax:  development lease arrangements with government agencies  This Erratum amends Addendum GSTR 2015/2A1 to correct the date of effect.
                                                                                                     This Erratum applies from 1 April 2021.