Notice of Rulings 9 November 2022 (Cth)

Notice of Rulings 9 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 rulings, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS Ruling number Subject Brief description CR 2022/99 Central Equity Limited – off-market share buy-back This Ruling sets out the income tax consequences for shareholders of Central Equity Limited who participated in the off‑market share buy-back announced on 21 October 2022. This Ruling applies from 1 July 2022 to 30 June 2023. CR 2022/100 Child Dental Benefits Schedule – payments assigned to representative public dentists This Ruling sets out the tax treatment of payments assigned to representative public dentists under the Child Dental Benefits Schedule. This Ruling applies from 1 July 2022. CR 2022/101 Blackmores Limited – Employee and Director Rights Plan This Ruling sets out the income tax consequences for employees and non‑executive directors of Blackmores Limited and its subsidiaries who participate in the Blackmores Employee and Director Rights Plan. This Ruling applies from 3 December 2021 to 30 June 2026. CR 2022/102 McMillan Shakespeare Limited – off‑market share buy-back This Ruling sets out the income tax consequences for shareholders of McMillan Shakespeare Limited who participated in the off-market share buy-back announced on 29 August 2022. This Ruling applies from 1 July 2022 to 30 June 2023.