Document ID: chunk:federal_register_of_legislation:F2021N00229:body:0
Version: federal_register_of_legislation:F2021N00229
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Notice of Rulings 15 September 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 2021/60         Macquarie Bank Limited – Macquarie Bank Capital Notes 3  This Ruling sets out the way in which tax provisions apply to entities that have acquired Macquarie Bank Capital Notes 3.
                                                                            This Ruling applies from 1 July 2021 to 30 June 2032.
CR 2021/61         Metcash Limited – off-market share buy-back              This Ruling sets out the income tax consequences for shareholders of Metcash Limited who participated in the off‑market share buy‑back announced on 28 June 2021.
                                                                            This Ruling applies from 1 July 2021 to 30 June 2022.