Notice of Rulings 18 January 2023 (Cth)

Notice of Rulings 18 January 2023 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 2023/1 Euroz Hartleys Group Limited – capital return This Ruling sets out the income tax consequences for Euroz Hartleys Group Limited shareholders who received a capital return on 2 December 2022. This Ruling applies from 1 July 2022 to 30 June 2023. CR 2023/2 Euroz Hartleys Group Limited – employee share scheme – capital return This Ruling sets out the income tax consequences for Euroz Hartleys Group Limited employees who received a capital return on 2 December 2022 for shares held under the terms of the EZL Performance Right Plan. This Ruling applies from 1 July 2022 to 30 June 2023.

NOTICE OF ERRATA Ruling number Subject Brief description CR 2022/97 Moneytech Group Limited – demerger of Monoova Limited This Ruling has been amended to correct a company name. This Erratum applies from 26 October 2022. TR 2022/3 Income tax: personal services income and personal services businesses This Ruling has been amended to correct a legislative reference. This Erratum applies from 23 November 2022.