Notice of Rulings 16 February 2022 (Cth)

Notice of Rulings 16 February 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 2022/11 Huon Aquaculture Group Limited – scheme of arrangement and special dividend This Ruling sets out the income tax consequences of the Scheme of Arrangement implemented between JBS Aquaculture Pty Ltd (JBS) and Huon Aquaculture Group Limited (Huon) on 17 November 2021 and the Special Dividend paid by Huon on 9 November 2021 as a result of the scheme being approved.

This Ruling applies to the income year beginning 1 July 2021 and ending 30 June 2022. CR 2022/12 Victorian Department of Treasury and Finance – early retirement scheme 2021–2022 This Ruling sets out the tax consequences for employees of the Victorian Department of Treasury and Finance who receive a payment under the Department of Treasury and Finance early retirement scheme 2021. This Ruling applies from 17 February 2022 to 31 December 2022.