Notice of Rulings 12 May 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 RULING Ruling number Subject Brief description CR 2021/34 Australian Mines Limited – demerger of Norwest Minerals Limited This Ruling sets out the tax consequences of Norwest Mineral's Limited's demerger by Australian Mines Limited which was implemented on 31 March 2021. This Ruling applies from 1 July 2020 to 30 June 2021. NOTICE OF ADDENDUM Ruling number Subject Brief description TR 2002/5 Income tax: Permanent establishment – What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936? This Addendum amends TR 2002/5 to clarify when a period of six months or more might not constitute temporal permanence. This Addendum applies on and from 1 March 2020.