Notice of Rulings 17 April 2024 The Commissioner of Taxation, Rob Heferen, 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 2024/24 Bendigo and Adelaide Bank Limited – Capital Notes 2 This Ruling sets out how the relevant tax provisions apply to specified entities who subscribed for and acquired Capital Notes 2 issued by Bendigo and Adelaide Bank Limited. This Ruling applies to investors specified in the Ruling from 1 July 2023 to 30 June 2034. CR 2024/25 VHM Limited – return of capital by in specie distribution of shares in VP Minerals Limited This Ruling sets out the income tax consequences for ordinary shareholders of VHM Limited who received a return of capital by way of an in specie distribution of shares in VP Minerals Limited on 17 August 2022. This Ruling applies to shareholders specified in the Ruling from 1 July 2021 to 30 June 2023. CR 2024/26 Snack Foods Pty Ltd – Early Retirement Scheme 2024 This Ruling sets out the income tax consequences of an early retirement scheme implemented by Snack Foods Pty Ltd. This Ruling applies to employees specified in the Ruling from 18 April 2024 to 31 July 2025.