Notice of Rulings 19 May 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 TD 2021/5 Income tax: a receiver's obligation to retain money for post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936 This Determination explains a receiver's obligation to retain money under section 254 of the Income Tax Assessment Act 1936 where the entity in receivership has an assessed post‑appointment tax liability. This Determination applies to years of income commencing both before and after its date of issue. CR 2021/35 Coca-Cola Amatil Limited – scheme of arrangement and dividend This Ruling sets out the tax consequences of the scheme of arrangement announced by Coca-Cola Amatil Limited on 26 October 2021 for shareholders who received a dividend in respect of the half‑year ended 31 December 2020. This Ruling applies from 1 July 2020 to 30 June 2021. CR 2021/36 CSIRO – studentship or internship stipends This Ruling sets out the tax consequences of receiving stipend payments from the Commonwealth Scientific & Industrial Research Organisation (CSIRO) under their studentship and internship programs. This Ruling applies from 1 July 2020 to 30 June 2025. PR 2021/4 Income tax: taxation consequences for a customer entering into an XLD Grain and Fertiliser Prepayment Program with XLD Commodities Pty Ltd This Ruling sets out the taxation consequences for the defined class of entities that take part in XLD Commodities Pty Ltd's Grain and Fertiliser Prepayment Program. This Ruling applies to entities that enter the scheme from 19 May 2021 to 30 June 2023.