Document ID: chunk:federal_register_of_legislation:F2021N00326:body:0
Version: federal_register_of_legislation:F2021N00326
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Notice of Rulings 22 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
LCR 2021/3         Temporary full expensing                                                                                  This Ruling provides guidance on the application of the provisions for temporary full expensing of depreciating assets, introduced by the Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 and the Treasury Laws Amendment (2020 Measures No.6) Act 2020.
                                                                                                                             This Ruling applies both before and after its date of issue.
TR 2021/5          Income tax:  research and development tax offsets – the 'at risk' rule                                    This Ruling considers the provisions in the research and development (R&D) regime that prevent an R&D entity from notionally deducting expenditure that is not 'at risk'.
                                                                                                                             This Ruling applies both before and after its date of issue.
TD 2021/9          Income tax:  JobKeeper payments received or expected as a result of research and development expenditure  This Determination sets out how the 'at risk' rule (section 355-405 of the Income Tax Assessment Act 1997) applies to JobKeeper payments received by a research and development entity under the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020.
                                                                                                                             This Determination applies both before and after its date of issue.
CR 2021/100        Australian Sports Commission – dAIS athlete grants                                                        This Ruling sets out the income tax consequences of payments made by the Australian Sports Commission to individuals under the dAIS athlete grant scheme.
                                                                                                                             This Ruling applies from 1 July 2021 to 30 June 2026.
CR 2021/101        Western I.V.F. Pty Ltd – scrip for scrip roll-over                                                        This Ruling sets out the income tax consequences for Western I.V.F. Pty Ltd shareholders who participated in a scrip for scrip arrangement with CHA SMG Australia Holding Pty Ltd.
                                                                                                                             This Ruling applies from 1 July 2021 to 30 June 2022.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                      Brief description
CR 2015/19          Income tax:  grants provided by the Australian Sports Commission under dAIS  This Addendum amends CR 2015/19 to extend the Ruling's end date by two years to 30 June 2023.
                                                                                                 This Addendum applies on and from 4 March 2015.