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.