Notice of Ruling 2 November 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 ruling, a copy of which can be obtained from ato.gov.au/law NOTICE OF RULING Ruling number Subject Brief description CR 2022/98 Single Cell Mobile Consulting Pty Ltd – Portt Options Plan – reducing the minimum holding period This Ruling sets out the income tax consequences for employees of Single Cell Mobile Consulting Pty Ltd who were granted options under the Portt Options Plan. This Ruling applies from 1 July 2019 to 30 June 2022.