Notice of Rulings 12 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 2023/17 Australia and New Zealand Banking Group Limited – ANZ Capital Notes 8 This Ruling sets out the way in which specified income tax provisions apply to entities who subscribed for and acquired Australia and New Zealand Banking Group Limited Capital Notes 8 issued by Australia and New Zealand Banking Group Limited. This Ruling applies from 1 July 2022 to 30 June 2033. CR 2023/18 InterContinental Energy Australia Pty Ltd – employee share option scheme – InterContinental Energy Holdings Group Limited 2021 Omnibus Incentive Plan This Ruling sets out the income tax consequences for InterContinental Energy Australia Pty Ltd employees who were granted options over shares in InterContinental Energy Holdings Group Limited under the InterContinental Energy Holdings Group Limited 2021 Omnibus Incentive Plan on 4 February 2022. This Ruling applies from 1 July 2021 to 30 June 2022. PR 2023/3 PPS Mutual Professionals Choice – Profit-Share Plan This Ruling sets out the Commissioner's position on the tax consequences for a defined class of entities that participates in the scheme offered under the PPS Mutual Professionals Choice – Profit-Share Plan. This Ruling applies only to the specified class of entities that enter into the scheme from 1 July 2022 until 30 June 2025. NOTICE OF ADDENDA Ruling number Subject Brief description LCR 2018/5 First home super saver scheme This Ruling is being amended to reflect changes to the law made by the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 and clarify detail about the acquisition of equitable proprietary rights in real property. With the exception of the insertion of new paragraph 2A by this Addendum which applies from 1 July 2018, this Addendum otherwise applies from 1 July 2022. PR 2019/7 PPS Mutual Professionals Choice – 2019 This Ruling is being amended to incorporate new scheme documents. This Addendum applies before and after its date of issue.