Document ID: chunk:federal_register_of_legislation:F2023N00109:body:0
Version: federal_register_of_legislation:F2023N00109
Segment Type: other
Provision Reference: 
Character Range: 0–2492

Notice of Rulings 17 May 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 2023/25         Qantas Airways Limited – 2022/23 Qantas Short Term Incentive Plan   This Ruling sets out the income tax consequences for Qantas Airways Limited employees who participate in the 2022/23 Qantas Short Term Incentive Plan.
                                                                                       This Ruling applies from 1 July 2022 to 30 June 2027.
CR 2023/26         Qantas Airways Limited – 2023–2025 Qantas Long Term Incentive Plan  This Ruling sets out the income tax consequences for Qantas Airways Limited employees who participate in the 2023–2025 Qantas Long Term Incentive Plan.
                                                                                       This Ruling applies from 1 July 2022 to 30 June 2027.
CR 2023/27         OZ Minerals Limied – scheme of arrangement and special dividend     This Ruling sets out the income tax consequences of the payment of a special dividend and the scheme of arrangement announced on 2 May 2023 for shareholders of OZ Minerals Limited.
                                                                                       This Ruling applies from 1 July 2022 to 30 June 2023.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                                                                                                                   Brief description
TR 2005/5           Income tax:  ascertaining the right to tax United States (US) and United Kingdom (UK) and the UK Taxation Conventions in respect of interest income arising in Australia  This Ruling is being amended to clarify certain aspects of the second limb of the definition of 'financial institution' as used in Australia's Taxation Conventions with the United States and United Kingdom and to reflect changes in Australian banking law.
                                                                                                                                                                                              This Addendum applies both before and after date of issue.