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Notice of Rulings 3 November 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 2021/71         Commonwealth Bank of Australia – off‑market share buy-back  This Ruling sets out the income tax consequences for shareholders of the Commonwealth Bank of Australia who participated in the off-market share buy‑back that was announced on 11 August 2021.
                                                                               This Ruling applies from 1 July 2021 to 30 June 2022.
CR 2021/72         Neometals Ltd – demerger of Widgie Nickel Limited           This Ruling sets out the income tax consequences of the demerger of Widgie Nickel Limited by Neometals Ltd, which was implemented on 26 August 2021.
                                                                               This Ruling applies from 1 July 2021 to 30 June 2022.