Notice of Rulings 25 October 2023 (Cth)

Notice of Rulings 25 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 2023/21 St. James's Place International Investment Bond and International Investment Account This Ruling sets out the income tax consequences for identified entities who hold an International Investment Bond issued by St. James's Place International plc or International Investment Account issued by St. Jame's Place International plc (Singapore Branch). The Ruling applies from 1 July 2023 to identified entities that enter into a Policy, as defined in the Ruling, from 1 July 2023 to 30 June 2026.

NOTICE OF ADDENDUM Ruling number Subject Brief description LCR 2018/9 Housing affordability measures: contributing the proceeds of downsizing to superannuation This Addendum amends Law Companion Ruling LCR 2018/9 to incorporate amendments to the: * Treasury Laws Amendment (2019 Measures No. 3) Act 2020 * Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022, and * Treasury Laws Amendment (2022 Measures No. 2) Act 2022. The Addendum applies from 1 January 2023, with the exception of: * new paragraph 4A, which applies from 1 July 2018, and * the changes made by this Addendum to paragraph 62, which apply from 22 June 2020.