Notice of Rulings and Withdrawal of Rulings 10 July 2024 (Cth)

Notice of Rulings and Withdrawal of Rulings 10 July 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, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public ruling, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS Ruling number Subject Brief description CR 2024/40 Silver Lake Resources Limited – scrip for scrip roll-over This Ruling sets out the income tax consequences for holders of ordinary shares in Silver Lake Resources Limited who disposed of those shares to Red 5 Limited on 19 June 2024. This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2024. CR 2024/41 Upper Yarra Community Enterprise Ltd – off-market share buy-back This Ruling sets out the income tax consequences for shareholders of Upper Yarra Community Enterprise Ltd who participated in the off-market share buy-back announced on 15 November 2023. This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2024. CR 2024/42 Suncorp Group Limited – Suncorp Capital Notes 5 This Ruling sets out the income tax consequences for entities who subscribed for and acquired Suncorp Capital Notes 5 issued by Suncorp Group Limited. This Ruling applies to entities specified in the Ruling from 1 July 2023 to 30 June 2033. CR 2024/43 Technology Metals Australia Limited – scrip for scrip roll-over This Ruling sets out the income tax consequences for the holders of ordinary shares in Technology Metals Australia Limited who disposed of those shares to Australian Vanadium Limited on 1 February 2024. This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2024.