Notice of Rulings 8 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 GSTD 2021/2 Goods and services tax: adjustable beds, pressure management mattresses and pressure management overlays This Determination explains when the supply of an adjustable bed, a pressure management mattress and a pressure management overlay is GST-free. This Ruling applies before and after its date of issue. CR 2021/87 Wesfarmers Limited – return of capital This Ruling sets out the income tax consequences for Wesfarmers Limited shareholders who received the return of capital payment on 2 December 2021. This Ruling applies from 1 July 2021 to 30 June 2022. CR 2021/88 Thales Australia Limited – early retirement scheme 2021 This Ruling sets out the income tax consequences of an early retirement scheme implemented by Thales Australia Limited. This Ruling applies from 9 December 2021 to 31 July 2022. CR 2021/89 NSW Police Force – optional disengagement scheme This Ruling sets out the income tax consequences of an early retirement scheme implemented by the NSW Police Force. This Ruling applies from 1 January 2022 to 30 June 2024. CR 2021/90 Victorian Department of Transport – early retirement scheme 2021–2022 This Ruling sets out the income tax consequences of an early retirement scheme implemented by the Victorian Department of Transport. This Ruling applies from 9 December 2021 to 31 December 2022. CR 2021/91 Victorian Department of Environment, Land, Water and Planning – early retirement scheme 2021–2022 This Ruling sets out the income tax consequences of an early retirement scheme implemented by the Victorian Department of Environment, Land, Water and Planning. This Ruling applies from 9 December 2021 to 31 December 2022. CR 2021/92 Victorian Department of Justice and Community Safety – early retirement scheme 2021–2023 This Ruling sets out the income tax consequences of an early retirement scheme implemented by the Victorian Department of Justice and Community Safety. This Ruling applies from 9 December 2021 to 28 February 2023. CR 2021/93 Encounter Resources Limited – demerger of Hamelin Gold Limited This Ruling sets out the income tax consequences of the demerger of Hamelin Gold Limited by Encounter Resources Limited, which was implemented on 29 October 2021. This Ruling applies from 1 July 2021 to 30 June 2022. CR 2021/94 Nufarm Limited – non-executive directors share rights plan This Ruling sets out the income tax consequences for employees of Nufarm Limited who participate in the Nufarm Limited Non-Executive Directors Share Rights Plan. This Ruling applies from 1 October 2021 to 30 September 2026. CR 2021/95 EROAD Australia Pty Ltd – Fuel Tax Credits Solution This Ruling sets out when the fuel tax credit report generated from EROAD Australia Pty Ltd can be used as a record for fuel tax credit record-keeping purposes. This Ruling applies from 1 June 2021 to 31 December 2022. CR 2021/96 Arnott's Biscuits Ltd – early retirement scheme 2021 This Ruling sets out the income tax consequences of an early retirement scheme implemented by Arnott's Biscuits Ltd. This Ruling applies from 9 December 2021 to 30 September 2022.