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Notice of Rulings 1 December 2021

Authoritative Version
This instrument gives notice of the following public rulings: CR 2021/83, CR 2021/84, CR 2021/85, CR 2021/86 and PR 2021/16.
Administered by: Treasury
Registered 01 Dec 2021

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Notice of Rulings 1 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 2021/83

Victorian Department of Jobs, Precincts and Regions – early retirement scheme 2021 2022

This Ruling sets out the tax consequences of an early retirement scheme implemented by the Victorian Department of Jobs, Precincts and Regions.

This Ruling applies from 2 December 2021 to 31 December 2022.

CR 2021/84

Faethm Holdings Pty. Limited – Employee Option Plan – Commissioner’s discretion to reduce the minimum holding period in relation to options acquired

This Ruling sets out income tax consequences for employees of Faethm Holdings Pty. Limited who acquired options which were subsequently disposed of pursuant to the scheme of arrangement on 19 May 2021.

This Ruling applies from 1 July 2020 to 30 June 2022.

CR 2021/85

Department of Education and Training – early retirement scheme 2021 2023

This Ruling sets out the tax consequences of an early retirement scheme implemented by the Department of Education and Training.

This Ruling applies from 2 December 2021 to 28 February 2023.

CR 2021/86

Flinders Adelaide Container Terminal Pty Ltd – early retirement scheme

This Ruling sets out the income tax consequences of an early retirement scheme implemented by the Flinders Adelaide Container Terminal Pty Ltd.

This Ruling applies from 2 December 2021 to 31 December 2023.

PR 2021/16

ING Bank (Australia) Limited – Orange Everyday Round Up to Charity

This Ruling sets out the Commissioner’s opinion on the holding of an ING Bank (Australia) Limited Orange Everyday bank account and the activation of the Round up to Charity feature.

This Ruling applies from 1 December 2021 to 30 June 2024.