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 2021/95 | EROAD Australia Pty Ltd – Fuel Tax Credits Solution | This Ruling sets out when the fuel tax credit report generated from EROAD Australia Pty Ltd can be used as a record for fuel tax credit record-keeping purposes. This Ruling applies from 1 June 2021 to 31 December 2022. |
CR 2021/96 | Arnott’s Biscuits Ltd – early retirement scheme 2021 | This Ruling sets out the income tax consequences of an early retirement scheme implemented by Arnott’s Biscuits Ltd. This Ruling applies from 9 December 2021 to 30 September 2022. |