Document ID: chunk:federal_register_of_legislation:F2022N00264:body:0
Version: federal_register_of_legislation:F2022N00264
Segment Type: other
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Character Range: 0–2154

Notice of Rulings 9 November 2022
The Commissioner of Taxation, Chris Jordan, 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 2022/99         Central Equity Limited – off-market share buy-back                                    This Ruling sets out the income tax consequences for shareholders of Central Equity Limited who participated in the off‑market share buy-back announced on 21 October 2022.
                                                                                                         This Ruling applies from 1 July 2022 to 30 June 2023.
CR 2022/100        Child Dental Benefits Schedule – payments assigned to representative public dentists  This Ruling sets out the tax treatment of payments assigned to representative public dentists under the Child Dental Benefits Schedule.
                                                                                                         This Ruling applies from 1 July 2022.
CR 2022/101        Blackmores Limited – Employee and Director Rights Plan                                This Ruling sets out the income tax consequences for employees and non‑executive directors of Blackmores Limited and its subsidiaries who participate in the Blackmores Employee and Director Rights Plan.
                                                                                                         This Ruling applies from 3 December 2021 to 30 June 2026.
CR 2022/102        McMillan Shakespeare Limited – off‑market share buy-back                              This Ruling sets out the income tax consequences for shareholders of McMillan Shakespeare Limited who participated in the off-market share buy-back announced on 29 August 2022.
                                                                                                         This Ruling applies from 1 July 2022 to 30 June 2023.