Notice of Rulings and Withdrawal of Ruling 19 October 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, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal 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 2022/91 Sandon Capital Activist Fund – reclassification of units using 'series of units' methodology This Ruling sets out the income tax consequences for the unitholders of the Sandon Capital Activist Fund when their series units are reclassified into lead series units under a 'series of units' accounting methodology. This Ruling applies from 1 July 2022 to 30 June 2028. CR 2022/92 Avant Mutual Group Limited – retirement reward dividend This Ruling sets out the income tax consequences for members of Avant Mutual Group Limited who receive the retirement reward dividend. This Ruling applies from 1 July 2022 to 30 June 2026. CR 2022/93 Afterpay Limited – employee share scheme – acquisition by Block, Inc. under scheme of arrangement This Ruling sets out the income tax consequences for Afterpay Limited employees who participated in employee share schemes to acquire ordinary shares in Afterpay Limited which were replaced by rights to acquire ordinary shares in Block, Inc. pursuant to a scheme of arrangement on 1 February 2022. This Ruling applies from 1 July 2021 to 30 June 2022. TD 2022/15 Income tax: value of goods taken from stock for private use for the 2022–23 income year This Determination provides an update of amounts that the Commissioner will accept as estimates of the value of goods taken from trading stock for private use by taxpayers in named industries. This Determination applies from 1 July 2022 to 30 June 2023. NOTICE OF ADDENDUM Ruling number Subject Brief description CR 2021/53 ICSGlobal Limited – return of share capital and special dividend This Ruling is amended to clarify the assessability of the special dividend for non‑residents. This Addendum applies from 4 August 2021. NOTICE OF WITHDRAWAL Ruling number Subject Brief description TD 2017/9 Income tax: value of goods taken from stock for private use for the 2016–17 income year This Determination is withdrawn from 20 October 2022 as its period of effect has passed.