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Notice of Rulings 21 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 RULINGS
Ruling number      Subject                                                             Brief description
CR 2021/28         RXP Services Limited – scheme of arrangement and special dividend   This Ruling sets out the tax consequences for shareholders of RXP Services Limited who sold their shares pursuant to the scheme of arrangement which was initially announced on 11 November 2020.
                                                                                       This Ruling applies from 1 July 2020 to 30 June 2021.
CR 2021/29         Commonwealth Bank of Australia – CommBank PERLS XIII Capital Notes  This Ruling sets out the way in which the relevant tax provisions apply to specified entities who subscribed for and acquired CommBank PERLS XIII Capital Notes issued by the Commonwealth Bank of Australia.
                                                                                       This Ruling applies from 1 July 2020 to 30 June 2030.

NOTICE OF ERRATUM
Ruling number      Subject                                                                           Brief description
GSTR 2015/2        Goods and services tax:  development lease arrangements with government agencies  This Erratum amends the previous Erratum (dated 1 April 2021) to Addendum GSTR 2015/2A to correct the date of effect of that previous Erratum.
                                                                                                     This Erratum applies from 31 March 2021.