Notice of Rulings 22 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 LCR 2021/3 Temporary full expensing This Ruling provides guidance on the application of the provisions for temporary full expensing of depreciating assets, introduced by the Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 and the Treasury Laws Amendment (2020 Measures No.6) Act 2020. This Ruling applies both before and after its date of issue. TR 2021/5 Income tax: research and development tax offsets – the 'at risk' rule This Ruling considers the provisions in the research and development (R&D) regime that prevent an R&D entity from notionally deducting expenditure that is not 'at risk'. This Ruling applies both before and after its date of issue. TD 2021/9 Income tax: JobKeeper payments received or expected as a result of research and development expenditure This Determination sets out how the 'at risk' rule (section 355-405 of the Income Tax Assessment Act 1997) applies to JobKeeper payments received by a research and development entity under the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020. This Determination applies both before and after its date of issue. CR 2021/100 Australian Sports Commission – dAIS athlete grants This Ruling sets out the income tax consequences of payments made by the Australian Sports Commission to individuals under the dAIS athlete grant scheme. This Ruling applies from 1 July 2021 to 30 June 2026. CR 2021/101 Western I.V.F. Pty Ltd – scrip for scrip roll-over This Ruling sets out the income tax consequences for Western I.V.F. Pty Ltd shareholders who participated in a scrip for scrip arrangement with CHA SMG Australia Holding Pty Ltd. This Ruling applies from 1 July 2021 to 30 June 2022. NOTICE OF ADDENDUM Ruling number Subject Brief description CR 2015/19 Income tax: grants provided by the Australian Sports Commission under dAIS This Addendum amends CR 2015/19 to extend the Ruling's end date by two years to 30 June 2023. This Addendum applies on and from 4 March 2015.