Document ID: chunk:federal_register_of_legislation:F2022N00197:body:0
Version: federal_register_of_legislation:F2022N00197
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Notice of Rulings 7 September 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 2022/80         Metals X Limited – return of capital by distribution of shares in NICO Resources Limited  This Ruling sets out the income tax consequences of the reduction of share capital by Metals X Limited which was satisfied by the transfer of shares in NICO Resources Limited to the shareholders of Metals X Limited on 13 January 2022.
                                                                                                             This Ruling applies from 1 July 2021 to 30 June 2022.
CR 2022/81         Victoria Police – early retirement scheme 2022–2023                                       This Ruling sets out the income tax consequences of an early retirement scheme implemented by Victoria Police.
                                                                                                             This Ruling applies from 8 September 2022 to 30 June 2023.
CR 2022/82         Australian Construction Industry Redundancy Trust – employer contributions                This Ruling sets out the fringe benefits tax consequences for employers who make contributions to the Australian Construction Industry Redundancy Trust for employees who are members of that Trust.
                                                                                                             This Ruling applies from 1 April 2022 to 31 March 2027.

NOTICE OF ERRATUM
Ruling number      Subject                                                             Brief description
CR 2022/35         Urban Mobility Pty Ltd – use of an electric bicycle by an employee  This Ruling corrects the period of transfer on lease payment liabilities.
                                                                                       This Erratum applies from 6 April 2022.