Notice of Rulings 7 August 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 2024/46 TASK Group Holdings Limited – scrip for scrip roll-over This Ruling sets out the income tax consequences for the holders of ordinary shares in TASK Group Holdings Limited who disposed of their shares to PAR Global Australia Pty Ltd on 19 July 2024. This Ruling applies to shareholders specified in the Ruling from 1 July 2024 to 30 June 2025. CR 2024/47 McGrath Limited – scheme of arrangement and special dividend This Ruling sets out the income tax consequences for the former shareholders of McGrath Limited in relation to their receipt of the special dividend on 19 June 2024 and the consideration from the scheme of arrangement implemented on 27 June 2024. This Ruling applies to shareholders specified in the Ruling from 1 July 2023 to 30 June 2024. CR 2024/48 Magellan Global Fund – exchange of Closed Class Units for new Open Class Units This Ruling sets out the income tax consequences in relation to the redemption of all Closed Class Units in exchange for new Open Class Units, which was implemented on 22 July 2024. This Ruling applies to unit-holders specified in the Ruling from 1 July 2024 to 30 June 2025.