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Notice of Rulings 10 February 2021

Authoritative Version
This instrument gives notice of public rulings Class Ruling CR 2021/11, CR 2021/12 and CR 2021/13.
Administered by: Treasury
Registered 10 Feb 2021

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Notice of Rulings 10 February 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



Ruling number


Brief description

CR 2021/11

Village Roadshow Limited – disposal of shares

This Ruling sets out how the relevant tax provisions apply to Australian-resident shareholders of Village Roadshow Limited (VRL) who disposed of their shares under VRL’s Structure A Scheme.

This Ruling applies from 1 July 2020 to 30 June 2021.

CR 2021/12

Salary Packaging Australia Pty Limited – benefits provided to fly‑in fly‑out employees

This Ruling sets out the fringe benefits tax consequences of providing airline travel benefits to fly-in fly-out employees of employers administered by Salary Packaging Australia Pty Limited.

This Ruling applies from 1 April 2020 to 31 March 2025.

CR 2021/13

GetSwift Limited – exchange of shares for GetSwift Technologies Limited shares and amendment of options and employee awards

This Ruling sets out the income tax consequences for Australian-resident shareholders and option holders in GetSwift Limited that exchanged shares and/or had their options in GetSwift Limited amended.

This Ruling applies from 1 July 2020 to 30 June 2021.