Notice of Rulings 6 October 2021 (Cth)

Notice of Rulings 6 October 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 PR 2021/12 Challenger Lifetime Annuity (Liquid Lifetime) This Ruling sets out the Commissioner's position on the tax consequences for investors in the Challenger Lifetime Annuity (Liquid Lifetime) scheme. This Ruling applies from 4 October 2021 to 30 June 2024, and may continue to apply to entities who entered into the scheme after that date.

NOTICE OF ADDENDA Ruling number Subject Brief description CR 2007/15 Fringe benefits tax: employer clients of Community Sector Banking Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of a CSB Salary Benefit Card Account facility This Ruling has been amended to reflect the change in company name from Community Sector Banking Pty Ltd to Bendigo and Adelaide Bank Limited, which occurred on 3 March 2020. This Addendum applies from 3 March 2020. CR 2016/29 Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 57J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Entertained MasterCard credit card facility This Ruling has been amended to reflect the change in company name from Community Sector Banking Pty Limited to Bendigo and Adelaide Bank Limited, which occurred on 3 March 2020. This Addendum applies from 3 March 2020. CR 2017/38 Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 57J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Maximised MasterCard credit card facility This Ruling has been amended to reflect the change in company name from Community Sector Banking Pty Limited to Bendigo and Adelaide Bank Limited, which occurred on 3 March 2020. This Addendum applies from 3 March 2020.