Document ID: chunk:federal_register_of_legislation:F2021N00148:body:0
Version: federal_register_of_legislation:F2021N00148
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Notice of Rulings 7 July 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 2021/42         APG Self Storage Trusts – scrip for scrip roll-over   This Ruling sets out the tax consequences for holders of units in Arrowfield Self Storage Trust No.2, APG Self Storage Trust No. 3, APG Self Storage Trust No. 4, StoreInvest Income Growth Fund, APG Self Storage Trust No. 9 and APG Self Storage Trust No. 11 that exchanged their units for units in StoreInvest Enhanced Income Fund No. 1.
                                                                         This Ruling applies from 1 July 2020 to 30 June 2022.
CR 2021/43         Airservices Australia – early retirement scheme 2021  This Ruling sets out the tax consequences of an early retirement scheme implemented by Airservices Australia.
                                                                         This Ruling applies from 8 July 2021 to 30 June 2022.

NOTICE OF WITHDRAWAL
Ruling number         Subject                                                                                                              Brief description
TD 2015/14            Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2015–16 income year?  This Ruling is withdrawn effective from 8 July 2021.