Notice of Rulings 10 February 2021 (Cth)

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

NOTICE OF RULINGS Ruling number Subject 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.