Document ID: chunk:federal_register_of_legislation:F2021N00305:body:0:p1
Version: federal_register_of_legislation:F2021N00305
Segment Type: other
Provision Reference: 
Character Range: 0–4540

Notice of Rulings 8 December 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
GSTD 2021/2        Goods and services tax:  adjustable beds, pressure management mattresses and pressure management overlays  This Determination explains when the supply of an adjustable bed, a pressure management mattress and a pressure management overlay is GST-free.
                                                                                                                              This Ruling applies before and after its date of issue.
CR 2021/87         Wesfarmers Limited – return of capital                                                                     This Ruling sets out the income tax consequences for Wesfarmers Limited shareholders who received the return of capital payment on 2 December 2021.
                                                                                                                              This Ruling applies from 1 July 2021 to 30 June 2022.
CR 2021/88         Thales Australia Limited – early retirement scheme 2021                                                    This Ruling sets out the income tax consequences of an early retirement scheme implemented by Thales Australia Limited.
                                                                                                                              This Ruling applies from 9 December 2021 to 31 July 2022.
CR 2021/89         NSW Police Force – optional disengagement scheme                                                           This Ruling sets out the income tax consequences of an early retirement scheme implemented by the NSW Police Force.
                                                                                                                              This Ruling applies from 1 January 2022 to 30 June 2024.
CR 2021/90         Victorian Department of Transport – early retirement scheme 2021–2022                                      This Ruling sets out the income tax consequences of an early retirement scheme implemented by the Victorian Department of Transport.
                                                                                                                              This Ruling applies from 9 December 2021 to 31 December 2022.
CR 2021/91         Victorian Department of Environment, Land, Water and Planning – early retirement scheme 2021–2022          This Ruling sets out the income tax consequences of an early retirement scheme implemented by the Victorian Department of Environment, Land, Water and Planning.
                                                                                                                              This Ruling applies from 9 December 2021 to 31 December 2022.
CR 2021/92         Victorian Department of Justice and Community Safety – early retirement scheme 2021–2023                   This Ruling sets out the income tax consequences of an early retirement scheme implemented by the Victorian Department of Justice and Community Safety.
                                                                                                                              This Ruling applies from 9 December 2021 to 28 February 2023.
CR 2021/93         Encounter Resources Limited – demerger of Hamelin Gold Limited                                             This Ruling sets out the income tax consequences of the demerger of Hamelin Gold Limited by Encounter Resources Limited, which was implemented on 29 October 2021.
                                                                                                                              This Ruling applies from 1 July 2021 to 30 June 2022.
CR 2021/94         Nufarm Limited – non-executive directors share rights plan                                                 This Ruling sets out the income tax consequences for employees of Nufarm Limited who participate in the Nufarm Limited Non-Executive Directors Share Rights Plan.
                                                                                                                              This Ruling applies from 1 October 2021 to 30 September 2026.
CR