Document ID: chunk:federal_register_of_legislation:F2023N00257:body:0
Version: federal_register_of_legislation:F2023N00257
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Notice of Rulings 30 August 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 2023/47         Blackmores Limited – scheme of arrangement and special dividend            This Ruling sets out the income tax consequences of the Special Dividend paid and the scheme of arrangement under which Kirin Health Science Australia Pty Ltd acquired 100% of the shares in Blackmores Limited on 10 August 2023.
                                                                                              This Ruling applies from 1 July 2023 to 30 June 2024.
PR 2023/16         CHESS depositary interests over interests in the SPDR® S&P 500® ETF Trust  This Ruling sets out the income tax consequences for entities that participate as an investor in CHESS depositary interests over units in the SPDR® S&P 500® ETF Trust.
                                                                                              This Ruling applies to identified Australian resident investors who enter the specified scheme between 1 July 2023 to 30 June 2026.

NOTICE OF ADDENDA
Ruling number      Subject                                                                                                        Brief description
PR 2023/13         UBS Structured Option and Loan Facility                                                                        This Addendum amends Product Rulilng PR 2023/13 to update the class of entities to which it applies.
                                                                                                                                  This Addendum applies before and after its date of issue.
PR 2020/10         Income tax:  taxation consequences of investing in CDIs over interests in the SPDR® S&P 500® ETF Trust – 2020  This Addendum amends Product Rulilng PR 2020/10 to update the list of documents upon which the scheme that is the subject of this Ruling is identified and described.
                                                                                                                                  This Addendum applies before and after its date of issue.
PR 2020/5          Income tax:  UBS Structured Option and Loan Facility                                                           This Addendum amends Product Rulilng PR 2020/5 to incorporate the application of subsections 82KSM(1A) and 82KZMA92A) of the Income Tax Assessment Act 1936.
                                                                                                                                  This Addendum applies before and after its date of issue.