Notice of Rulings 30 November 2022 (Cth)

Notice of Rulings 30 November 2022 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 2022/107 Bardoc Gold Limited – demerger and scrip for scrip roll-over This Ruling sets out the income tax consequences of the demerger of Edge Minerals Limited by Bardoc Gold Limited, which was implemented on 12 April 2022, and the scheme of arrangement between Bardoc Gold Limited and St Barbara Limited, which was implemented on 13 April 2022. This Ruling applies from 1 July 2021 to 30 June 2022. Note: This entry corrects the previously gazetted entry for this Ruling, which was published on 23 November 2022 (F2022N00281, Notice of Ruling) in the incorrect form. CR 2022/108 Commonwealth Bank of Australia – CommBank PERLS XV Capital Notes This Ruling sets out the income tax consequences for specified entities who subscribed for and acquired CommBank PERLS XV Capital Notes issued by the Commonwealth Bank of Australia. This Ruling applies from 1 July 2022 to 30 June 2031.

NOTICE OF ADDENDUM Ruling number Subject Brief description PR 2021/3 Income tax: taxation consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in the Perpetual WealthFocus Investment Advantage Fund – 2021 This Ruling is being amended to incorporate new scheme documents. This Addendum applies before and after its date of issue.