Notice of Rulings 11 October 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 2023/57 Unity Bank Limited – Unity Capital Notes The Ruling sets out the income tax consequences for specified entities who acquired Floating Rate Capital Notes issued by Unity Bank Limited on 11 August 2023 and 16 August 2023. The Ruling applies from 1 July 2023 to 30 June 2031.