Notice of Rulings 22 February 2023 (Cth)

Notice of Rulings 22 February 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 RULING Ruling number Subject Brief description CR 2023/9 Pendal Group Limited – dividend and scheme of arrangement This Ruling sets out the income tax consequences of the dividend paid by Pendal Group Limited on 15 December 2022 and the scheme of arrangement whereby Perpetual Limited acquired all the ordinary shares in Pendal Group Limited. This Ruling applies from 1 July 2022 to 30 June 2023.

NOTICE OF ADDENDUM Ruling number Subject Brief description TR 2021/2 Fringe benefits tax: car parking benefits This Ruling is being amended to incorporate changes which address the concept of 'primary place of employment' in light of the decision in Commissioner of Taxation v Virgin Australia Regional Airlines Pty Ltd [2021] FCAFC 209, and also to make stylistic changes. This Addendum applies before and after its date of issue.