Document ID: chunk:federal_register_of_legislation:F2022N00009:body:0
Version: federal_register_of_legislation:F2022N00009
Segment Type: other
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Character Range: 0–1938

Notice of Rulings 19 January 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 2022/1          rhipe Limited – scheme of arrangement and special dividend                                       This Ruling sets out the income tax consequences of the scheme of arrangement announced by rhipe Limited on 3 November 2021 for shareholders who sold their rhipe shares.
                                                                                                                    This Ruling applies from 1 July 2021 to 30 June 2022.
CR 2022/2          Cuscal Limited – equal access off‑market share buy-back and selective off-market share buy-back  This Ruling sets out the income tax consequences for shareholders of Cuscal Limited who participated in the equal access off-market share buy-back and selective off‑market share buy‑back that was announced on 29 September 2021.
                                                                                                                    This Ruling applies from 1 July 2021 to 30 June 2022.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                                   Brief description
CR 2021/92          Victorian Department of Justice and Community Safety – early retirement scheme 2021–2023  This Addendum amends CR 2021/92 to clarify the class of employees specifically excluded from participating in the scheme.
                                                                                                              This Addendum applies from 8 December 2021.