Document ID: chunk:federal_register_of_legislation:F2021N00025:body:0
Version: federal_register_of_legislation:F2021N00025
Segment Type: other
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Character Range: 0–2674

Notice of Rulings 3 February 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 2021/9          Bendigo and Adelaide Bank Limited –capital notes                                                         This Ruling sets out how the relevant tax provisions apply to specified entities who subscribed for and acquired capital notes issued by Bendigo and Adelaide Bank Limited.
                                                                                                                            This Ruling applies from 1 July 2020 to 30 June 2029.
CR 2021/10         Victorian Building Authority (Cladding Safety Victoria) – funding payments made to owners' corporations  This Ruling sets out the goods and services tax consequences of funding made to an owners' corporation by the Victorian Building Authority on behalf of the Victorian Government for the remedy of external wall cladding on residential buildings.
                                                                                                                            This Ruling applies from 19 November 2019 to 30 June 2025.

NOTICE OF ADDENDA
Ruling number      Subject                                                                                                Brief description
ER 2012/1          Excise:  the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts  This Ruling has been amended to reflect the legislative changes made by the Treasury Laws Amendment (2019 Measures No. 1) Act 2019 to when repackaging of beer is taken to be manufacture of beer for the purposes of the Excise Acts. It also reflects the legislative changes made by the Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 to blending exemptions for fuel.
                                                                                                                          This Addendum applies on and from 3 February 2021.
CR 2021/8          Australian Unity Limited – mutual capital instruments                                                  This Ruling has been amended to correct several legislative references.
                                                                                                                          This Addendum applies from 1 July 2020.