Notice of Rulings 28 October 2020 The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 of 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 2020/57 Viva Energy Group Limited – return of capital and share consolidation This Ruling sets out the tax consequences for Viva Energy Group Limited shareholders who received the return of capital payment on 13 October 2020 or whose shares were consolidated. This Ruling applies from 1 July 2020 to 30 June 2021. CR 2020/58 St Vincent's Institute of Medical Research – deductibility of donations This Ruling sets out the tax consequences for those who make donations to St Vincent's Institute of Medical Research. This Ruling applies from 30 June 2021 to 30 June 2026. CR 2020/59 The University of New England – early retirement scheme 2020 This Ruling sets out the tax consequences for University of New England employees who receive a payment under the early retirement scheme 2020. This Ruling applies from 29 October 2020 to 30 June 2021. CR 2020/60 The University of South Australia – early retirement scheme 2020 This Ruling sets out the tax consequences for University of South Australia employees who receive a payment under the early retirement scheme 2020. This Ruling applies from 29 October 2020 to 9 April 2021. CR 2020/61 University of Tasmania – early retirement scheme 2020 This Ruling sets out the tax consequences for University of Tasmania employees who receive a payment under the early retirement scheme 2020. This Ruling applies from 29 October 2020 to 30 June 2021.