Notice of Rulings 8 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 RULING Ruling number Subject Brief description PR 2023/22 Swiss Life (Singapore) Pte. Ltd. Alpha Plus Variable Universal Life This Ruling sets out the income tax consequences for specified entities in connection with an Alpha Plus Variable Universal Life insurance policy issued by Swiss Life (Singapore) Pte. Ltd. and subject to the Swiss Life Alpha Plus General Policy Conditions. The Ruling applies from 1 July 2023 to the entities specified in the Ruling that enter into a Alpha Plus Variable Universal Life insurance policy from 1 July 2023 until 30 June 2026. NOTICE OF ADDENDUM Ruling number Subject Brief description PR 2020/2 Income tax: taxation consequences of investing in C2 Gateway Deferred Purchase Agreement This Addendum amends Product Ruling PR 2020/2 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.