Document ID: chunk:federal_register_of_legislation:F2022N00281:body:0
Version: federal_register_of_legislation:F2022N00281
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Notice of Rulings 23 November 2022
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, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public ruling, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS
Ruling number      Subject                                                                 Brief description
TR 2022/3          Income tax:  personal services income and personal services businesses  This Ruling is about the personal services income rules contained in Part 2-42 of the Income Tax Assessment Act 1997.
                                                                                           This Ruling applies to years of income commencing both before and after its date of issue.
CR 2022/106        Bank of Queensland Limited – BOQ Capital Notes 3                        This Ruling sets out the income tax consequences for specified entities who subscribed for and acquired BOQ Capital Notes 3 issued by Bank of Queensland Limited.
                                                                                           This Ruling applies from 1 July 2022 to 30 June 2032.
CR 2022/107        Bardoc Gold Limited – demerger and scrip for scrip roll-over            This Ruling sets out the income tax consequences of the demerger of Edge Minerals Limited by Bardoc Gold Limited, which was implemented on 12 April 2022, and the scheme of arrangement between Bardoc Gold Limited and St Barbara Limited, which was implemented on 13 April 2022.
                                                                                           This Ruling applies from 1 July 2021 to 30 June 2022.

NOTICE OF WITHDRAWAL
Ruling number         Subject                                                                                                                  Brief description
CR 2014/7             Income tax:  payments assigned to representative public dentists (RPDs) under the Child Dental Benefits Schedule (CDBS)  This Ruling is being withdrawn from 24 November 2022.