Notice of Rulings 9 June 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 2021/40 Amaysim Australia Limited – major distribution (special dividend and return of capital) This Ruling sets out the income tax consequences of the major distribution announced by Amaysim Australia Limited for minority shareholders, being a special dividend paid on 27 April 2021. This Ruling applies from 1 July 2020 to 30 June 2021. CR 2021/41 Xplore Wealth Limited – scheme of arrangement This Ruling sets out the tax consequences for shareholders of Xplore Wealth Limited who disposed of their shares to HUB24 Limited on 2 March 2021. This Ruling applies from 1 July 2020 to 30 June 2021. PR 2021/5 Income tax: W.A. Blue Gum Project 2021 This Ruling sets out the tax consequences for the defined class of entities that enter into the W.A. Blue Gum Project 2021 scheme from 9 June 2021 to 30 June 2021, which is the closing date for entry into the scheme. This Ruling applies from 9 June 2021 to 30 June 2031. NOTICE OF WITHDRAWAL Ruling number Subject Brief description TD 2015/16 Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2015-16 financial year? This Determination is withdrawn with effect from 10 June 2021.