Notice of Rulings 18 October 2023 (Cth)

Notice of Rulings 18 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 PR 2023/20 St. James's Place International Investment Plan II This Ruling sets out certain income tax consequences for identified entities who hold an International Investment Plan II issued by St. James's Place International (Hong Kong) Limited. The Ruling applies from 1 July 2023 to identified entities that enter into a Plan from 1 July 2023 to 30 June 2026.

NOTICE OF ADDENDUM Ruling number Subject Brief description PR 2020/1 Income tax: tax consequences of investing in equities using Bell Geared Equities Investment (2019 Product Brochure) This Addendum amends Product Ruling PR 2020/1 to incorporate the application of subsections 82KZM(1A) and 82KZMA(2A) of the Income Tax Assessment Act 1936. The Addendum applies before and after its date of issue.