Notice of Rulings 1 November 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 2023/58 Vanguard retail funds – exchange of units for units in Vanguard wholesale funds This Ruling sets out the income tax consequences for holders of units in the Vanguard retail funds and who exchanged their units in a retail fund for units in the corresponding Vanguard wholesale fund. The Ruling applies to the 2023–24 income year. CR 2023/59 Park AI Pty Ltd – ParkLog report for calculating car parking benefits This Ruling sets out the FBT consequences for employers who use the ParkLog report to calculate the total number of car parking benefits provided during an FBT year. The Ruling applies from 1 April 2023 to 31 March 2028.