Notice of Rulings 15 May 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 2024/30 Gamma Investments HoldCo Pty Ltd – reduction of share capital This Ruling sets out the income tax consequences for the shareholders of Gamma Investments HoldCo Pty Ltd who, on 8 May 20204 received a reduction of share capital of 10.7 cents for every Gamma HoldCo ordinary share they owned. This Ruling applies from 1 July 2023 to 30 June 2024. PR 2024/5 Challenger Lifetime Annuity (Liquid Lifetime) – 2024 This Ruling sets out the income tax consequences for specified policy owners of the Challenger Lifetime Annuity (Liquid Lifetime) issued by Challenger Life Company Limited and offered under a product disclosure statement dated 5 September 2022. This Ruling applies from 1 July 2024 to specified entities who purchase an Annuity from 1 July 2024 to 30 June 2027.