Document ID: chunk:federal_register_of_legislation:F2021N00028:body:0
Version: federal_register_of_legislation:F2021N00028
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Notice of Rulings 10 February 2021

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 2021/11         Village Roadshow Limited – disposal of shares                                                                                This Ruling sets out how the relevant tax provisions apply to Australian-resident shareholders of Village Roadshow Limited (VRL) who disposed of their shares under VRL's Structure A Scheme.
                                                                                                                                                This Ruling applies from 1 July 2020 to 30 June 2021.
CR 2021/12         Salary Packaging Australia Pty Limited – benefits provided to fly‑in fly‑out employees                                       This Ruling sets out the fringe benefits tax consequences of providing airline travel benefits to fly-in fly-out employees of employers administered by Salary Packaging Australia Pty Limited.
                                                                                                                                                This Ruling applies from 1 April 2020 to 31 March 2025.
CR 2021/13         GetSwift Limited – exchange of shares for GetSwift Technologies Limited shares and amendment of options and employee awards  This Ruling sets out the income tax consequences for Australian-resident shareholders and option holders in GetSwift Limited that exchanged shares and/or had their options in GetSwift Limited amended.
                                                                                                                                                This Ruling applies from 1 July 2020 to 30 June 2021.