Notice of Rulings 6 March 2024 The Commissioner of Taxation, Rob Heferen, 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 2024/14 Victorian Rail Track – early retirement scheme 2024 This Ruling sets out the income tax consequences for employees who receive a payment under an early retirement scheme implemented by Victorian Rail Track. This Ruling applies from 7 March 2024 to 30 June 2024. CR 2024/15 Cenntro Electric Group Ltd – exchange of shares for Cenntro Inc. shares This Ruling sets out the income tax consequences for Australian-resident shareholders in Cenntro Electric Group Ltd that exchanged their Cenntro fully paid ordinary shares for Cenntro Inc. shares of common stock under the scheme of arrangement implemented by Cenntro on 27 February 2024. This Ruling applies from 1 July 2023 to 30 June 2024. CR 2024/16 KeyInvest Limited – KeyInvest Limited Capital Notes This Ruling sets out the income tax consequences for entities who subscribed for and acquired Capital Notes issued by KeyInvest Limited. This Ruling applies from 1 July 2022 to 30 June 2028. NOTICE OF ADDENDUM Ruling number Subject Brief description PR 2021/3 Income tax: taxation consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in the Perpetual WealthFocus Investment Advantage Fund − 2021 This Addendum amends Product Ruling PR 2021/3 to incorporate new scheme documents. The Addendum applies both before and after its date of issue.