Document ID: chunk:federal_register_of_legislation:F2023N00214:body:0
Version: federal_register_of_legislation:F2023N00214
Segment Type: other
Provision Reference: 
Character Range: 0–3027

Notice of Rulings 12 July 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, 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
PR 2023/10         Tax consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan  This Ruling sets out the income tax consequences for borrowers who are charged interest at an 'Indexed Rate' under a home loan as described in the scheme set out in the Ruling.
                                                                                                                  This Ruling applies to borrowers who enter into the scheme from 1 July 2023 to 30 June 2026.
PR 2023/11         Mortgage House Blended Plus Loan Facility                                                      This Ruling provides the Commissioner's view on the application of Part IVA of the Income Tax Assessment 1936 to the circumstances of the Blended Plus Loan Facility offered by a collective group known as Mortgage House.
                                                                                                                  This Ruling applies to entities that enter the scheme from 1 July 2023 to 30 June 2026.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                  Brief description
PR 2022/2           Tax consequences of investing in C2 Gateway Deferred Purchase Agreement  This Addendum amends PR 2022/2 to reflect a change in the range of Investment Term which may be offered under a Series.
                                                                                             The Addendum applies before and after its date of issue.

NOTICE OF ERRATUM
Ruling number      Subject                                                                                                               Brief description
TD 2023/3          Income tax:  what are the reasonable travel and overtime meal allowance expense amounts for the 2023-24 income year?  This Determination has been amended to correct a paragraph reference.
                                                                                                                                         This Erratum applies from 28 June 2023.

NOTICE OF WITHDRAWAL
Ruling number         Subject                                                                                                               Brief description
TD 2017/19            Income tax:  what are the reasonable travel and overtime meal allowance expense amounts for the 2017–18 income year?  TD 2017/19 is withdrawn with effect from 13 July 2023.