Notice of Rulings 14 September 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 2022/83 Prospect Resources Limited – return of capital and special dividend This Ruling sets out the income tax consequences for shareholders of Prospect Resources Limited who received a return of capital and special dividend on 4 August 2022. This Ruling applies from 1 July 2022 to 30 June 2023. CR 2022/84 SGH Australia Plus – scrip for scrip roll-over This Ruling sets out the income tax consequences for holders of units in SGH Australia Plus who exchanged those units for units in SGH High Conviction Fund. This Ruling applies from 1 July 2022 to 30 June 2023. TR 2022/2 Income tax: the games and sports exemption This Ruling considers whether games and sporting clubs are exempt from income tax under section 50-45 of the Income Tax Assessment Act 1997. This Ruling applies both before and after its date of issue. NOTICE OF ADDENDUM Ruling number Subject Brief description CR 2022/14 Cardno Limited – return of capital and special dividend This Addendum clarifies the assessability of the special dividend for non‑residents. This Addendum applies from 23 February 2022.