Notice of Rulings 29 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 2021/63 Rox Resources Limited – demerger of Cannon Resources Limited This Ruling sets out the income tax consequences of the demerger of Cannon Resources Limited by Rox Resources Limited, which was implemented on 28 July 2021. This Ruling applies from 1 July 2021 to 30 June 2022. CR 2021/64 Suncorp Group Limited – Suncorp Capital Notes 4 This Ruling sets out the income tax consequences for Australian‑resident investors who acquired Suncorp Capital Notes 4 issued by Suncorp Group Limited. This Ruling applies from 1 July 2021 to 30 June 2031. CR 2021/65 Westpac Banking Corporation – Westpac Capital Notes 8 This Ruling sets out the income tax consequences for entities that acquired Westpac Capital Notes 8 issued by Westpac Banking Corporation. This Ruling applies from 1 July 2021 to 30 June 2032. CR 2021/66 Edith Cowan University – early retirement scheme 2021 This Ruling sets out the income tax consequences of an early retirement scheme implemented by Edith Cowan University. This Ruling applies from 30 September 2021 to 31 January 2022. PR 2021/11 Tax consequences for Australian policyholders of a Quilter executive investment bond This Ruling sets out the tax consequences for Australian policyholders of an executive investment bond issued by Quilter International Isle of Man Limited. This Ruling applies from 1 July 2021 to 30 June 2024 to entities that entered into the scheme, and may continue to apply to those entities after that date.