Notice of Rulings 19 June 2024 (Cth)

Notice of Rulings 19 June 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 2024/33 PointsBet Holdings Limited – return of capital This Ruling sets out the income tax consequences for shareholders of PointsBet Holdings Limited who received either, or both, of the following payments: * a return of capital of $1.00 per share on 22 September 2023 * a return of capital of $0.39 per share on 16 May 2024. This Ruling applies from 1 July 2023 to 30 June 2024. PR 2024/10 St. James's Place Fund Administration Bond and Portfolio Administration Bond This Ruling sets out the income tax consequences for specified entities in connection with the following Bonds issued by St. James's Place International plc: * Fund Administration Bond, or * Portfolio Administration Bond. This Ruling applies from 1 July 2023 to specified entities that enter into a Bond or receive a death denefit under a Bond from 1 July 2023 until 30 June 2026.