Notice of Rulings 19 January 2022 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 2022/1 rhipe Limited – scheme of arrangement and special dividend This Ruling sets out the income tax consequences of the scheme of arrangement announced by rhipe Limited on 3 November 2021 for shareholders who sold their rhipe shares. This Ruling applies from 1 July 2021 to 30 June 2022. CR 2022/2 Cuscal Limited – equal access off‑market share buy-back and selective off-market share buy-back This Ruling sets out the income tax consequences for shareholders of Cuscal Limited who participated in the equal access off-market share buy-back and selective off‑market share buy‑back that was announced on 29 September 2021. This Ruling applies from 1 July 2021 to 30 June 2022. NOTICE OF ADDENDUM Ruling number Subject Brief description CR 2021/92 Victorian Department of Justice and Community Safety – early retirement scheme 2021–2023 This Addendum amends CR 2021/92 to clarify the class of employees specifically excluded from participating in the scheme. This Addendum applies from 8 December 2021.