Notice of Rulings 27 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 2022/3 Think Childcare Limited – scheme of arrangement, interim dividend and permitted dividend This Ruling sets out the income tax consequences of the dividends paid by Think Childcare Limited on 2 September 2021 and 21 October 2021 and the scheme of arrangement whereby shareholders disposed of their shares in return for scheme consideration. This Ruling applies from 1 July 2021 to 30 June 2022. CR 2022/4 1300 Smiles Limited – scheme of arrangement and special dividend This Ruling sets out the income tax consequences for 1300 Smiles Limited shareholders who sold their 1300 Smiles Limited shares and received the special dividend paid on 26 November 2021. This Ruling applies from 1 July 2021 to 30 June 2022.