Notice of Rulings 8 September 2021 (Cth)

Notice of Rulings 8 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 2021/59 New South Wales Minerals Council Limited – access arrangements under the Mining Act 1992 (NSW) between holders of exploration licences and assessment leases and landholders on whose land prospecting operations are undertaken This Ruling sets out whether payment of compensable losses made by holders of exploration licences or assessment leases over land is consideration for a supply made by an owner of land under an access arrangement. This Ruling applies from 8 September 2021 to 8 September 2025. PR 2021/10 Income tax: Morgan Stanley Option and Loan Facility This Ruling sets out the tax consequences of the Morgan Stanley Option and Loan Facility, which is offered, arranged and distributed by Morgan Stanley Australia Securities Limited. This Ruling applies from 1 July 2021 to 30 June 2024.