Notice of Rulings 5 April 2023 (Cth)

Notice of Rulings 5 April 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 2023/15 Australia and New Zealand Banking Group Limited – restructure – employee share scheme – treatment of shares or rights This Ruling sets out the income tax consequences for Australia and New Zealand Banking Group Limited (ANZBGL) employees who were participants in an ANZBGL employee share scheme when an ANZBGL corporate restructure was undertaken on 3 January 2023. This Ruling applies from 1 July 2022 to 30 June 2023. CR 2023/16 Sky Network Television Limited – capital return This Ruling sets out the income tax consequences for Sky Network Television Limited shareholders who received a capital return on 29 November 2022. This Ruling applies from 1 July 2022 to 30 June 2023.