Document ID: chunk:federal_register_of_legislation:F2021N00308:body:0
Version: federal_register_of_legislation:F2021N00308
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Notice of Rulings 15 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
CR 2021/97         Wingate Group Holdings Pty. Ltd. – demerger of Now Finance Group Holdings Pty Ltd  This Ruling sets out the income tax consequences of the demerger of Now Finance Group Holdings Pty Ltd by Wingate Group Holdings Pty. Ltd., which was implemented on 30 November 2021.
                                                                                                      This Ruling applies from 1 July 2021 to 30 June 2022.
CR 2021/98         Archer Materials Limited – return of capital by way of in specie distribution      This Ruling sets out the income tax consequences for Archer Materials Limited shareholders who received a return of capital on 15 October 2021.
                                                                                                      This Ruling applies from 1 July 2021 to 30 June 2022.
CR 2021/99         Vortiv Limited – return of capital                                                 This Ruling sets out the income tax consequences for Vortiv Limited shareholders who received a return of capital on 30 April 2021.
                                                                                                      This Ruling applies from 1 July 2020 to 30 June 2021.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                                                                                                                                  Brief description
GSTR 2004/7         Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999:  This Addendum amends GSTR 2004/7 as a result of amendments to the Tax and Superannuation Laws Amendment (2016 Measures No.1) Act 2016.
                        * when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'?                                                                      This Addendum applies both before and after its date of issue.
                        * when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?

NOTICE OF ERRATUM
Ruling number      Subject                                                                                                   Brief description
CR 2021/80         Two10degrees Pty Ltd – use of Global Alerting Platform In-Vehicle Management System for fuel tax credits  This Erratum corrects CR 2021/80 to replace the incorrect use of the acronym 'FTC' with 'fuel tax credit'.
                                                                                                                             This Erratum applies on and from 24 November 2021.