Document ID: chunk:federal_register_of_legislation:F2021N00267:body:0
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Notice of Rulings 20 October 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 RULING
Ruling number     Subject                                                                              Brief description
CR 2021/70        Milton Corporation Ltd – scheme of arrangement, final dividend and special dividend  This Ruling sets out the income tax consequences of the dividends paid on 14 September 2021 and 5 October 2021, and the scheme of arrangement implemented on 5 October 2021.
                                                                                                       This Ruling applies from 1 July 2021 to 30 June 2022.

NOTICE OF ADDENDUM
Ruling number       Subject                                                 Brief description
LCR 2019/5          Base rate entities and base rate entity passive income  This Ruling has been amended to clarify the correct income year that must be used when calculating aggregated turnover for an entity to be a base rate entity.
                                                                            This Addendum applies on and from 20 October 2021.