Document ID: chunk:federal_register_of_legislation:F2022N00276:body:0
Version: federal_register_of_legislation:F2022N00276
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Notice of Rulings 16 November 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 2022/103        Telstra Corporation Limited – restructure – employee shares schemes – treatment of shares or rights  This Ruling sets out the income tax consequences of the corporate restructure undertaken by Telstra Corporation Limited on 31 October 2022.
                                                                                                                        This Ruling applies from 1 July 2022 to 30 June 2023.
CR 2022/104        Telstra Corporation Limited – top hat restructure                                                    This Ruling sets out the income tax consequences of the corporate restructure implemented by Telstra Corporation Limited on 31 October 2022 for the former holders of shares in Telstra Corporation Limited.
                                                                                                                        This Ruling applies to the 2022–23 income year.
CR 2022/105        Thorn Group Limited – return of capital and share consolidation                                      This Ruling sets out the income tax consequences for Thorn Group Limited shareholders who received the return of share capital payment on 14 October 2022.
                                                                                                                        This Ruling applies from 1 July 2022 to 30 June 2023.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                Brief description
CR 2021/90          Victorian Department of Transport – early retirement scheme 2021–2022  This Ruling is amended to reflect the delay in launching a new payroll system.
                                                                                           This Addendum applies from 16 November 2022.