Notice of Rulings 24 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 ER 2023/1 Excise: the meaning of 'legally and economically independent' This Ruling sets out the Commissioner's view on the meaning of 'legally and economically independent' for the purposes of the Excise remission scheme for manufacturers of alcoholic beverages, and the former Excise refund scheme for alcohol manufacturers. This Ruling applies both before and after its date of issue. CR 2023/28 National Rugby League Limited – the provision of meals and accommodation to employees and their associates during the COVID-19 pandemic This Ruling sets out the fringe benefits tax consequences for National Rugby League Limited and specified National Rugby League clubs who provided fringe benefits in the form of meals, accommodation and other relevant benefits to employees and their immediate families during the temporary relocation of the 2021 National Rugby League competition to Queensland as a result of the COVID-19 pandemic. This Ruling applies to the fringe benefits tax year ending 31 March 2022. PR 2023/5 Future Rent Capital Pty Ltd – lease (transfer of rental income) This Ruling sets out the income tax consequences for tenants who participate in either a concurrent lease with Future Rent Capital Pty Ltd (Future Rent) over a property that is subject to a current residential tenancy agreement, or a head lease with Future Rent over the property that allows Future Rent to grant a residential tenancy agreement to prospective tenants. This Ruling applies to the class of entities specified in the Ruling that enter into the scheme from 1 July 2022 to 30 June 2025. PR 2023/6 CSBP Limited prepayment agreement This Ruling sets out the income tax consequences for customers who participate in a prepayment agreement offered by CSBP Limited to purchase fertiliser to be used in their business. This Ruling applies to the class of entities specified in the Ruling that enter into the scheme from 1 May 2023 to 30 June 2025. NOTICE OF ADDENDUM Ruling number Subject Brief description CR 2015/76 Income tax: Sidney Myer Creative Fellowship grants This Ruling is being amended to update certain eligibility criteria. This Addendum applies from 24 May 2023.