Notice of Rulings 17 May 2023 (Cth)

Notice of Rulings 17 May 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 2023/25 Qantas Airways Limited – 2022/23 Qantas Short Term Incentive Plan This Ruling sets out the income tax consequences for Qantas Airways Limited employees who participate in the 2022/23 Qantas Short Term Incentive Plan. This Ruling applies from 1 July 2022 to 30 June 2027. CR 2023/26 Qantas Airways Limited – 2023–2025 Qantas Long Term Incentive Plan This Ruling sets out the income tax consequences for Qantas Airways Limited employees who participate in the 2023–2025 Qantas Long Term Incentive Plan. This Ruling applies from 1 July 2022 to 30 June 2027. CR 2023/27 OZ Minerals Limied – scheme of arrangement and special dividend This Ruling sets out the income tax consequences of the payment of a special dividend and the scheme of arrangement announced on 2 May 2023 for shareholders of OZ Minerals Limited. This Ruling applies from 1 July 2022 to 30 June 2023.

NOTICE OF ADDENDUM Ruling number Subject Brief description TR 2005/5 Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) and the UK Taxation Conventions in respect of interest income arising in Australia This Ruling is being amended to clarify certain aspects of the second limb of the definition of 'financial institution' as used in Australia's Taxation Conventions with the United States and United Kingdom and to reflect changes in Australian banking law. This Addendum applies both before and after date of issue.