Notice of Rulings 21 August 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 2024/51 VMware LLC – acquisition by Broadcom Inc. – employee share scheme This Ruling sets out the income tax consequences for employees of VMware Australia Pty Ltd who participated in an employee share scheme to acquire Class A common stock in VMware, Inc., which were replaced by rights to acquire common stock in Broadcom Inc. on 22 November 2023 pursuant to the Agreement and Plan of Merger executed on 26 May 2022. This Ruling applies to employees specified in the Ruling from 1 July 2023 to 30 June 2024. CR 2024/52 CSR Limited – employee share schemes – disposal of shares under scheme of arrangement This Ruling sets out the income tax consequences for employees of CSR Limited who participated in the CSR Universal Share Ownership Plan or the Equity Incentive Plan to acquire ordinary shares in CSR which were subsequently disposed of on 9 July 2024 pursuant to a scheme of arrangement. This Ruling applies to employees specified in the Ruling from 1 July 2021 to 30 June 2025. PR 2024/13 Friends Provident International – Global Portfolio – Collective Investments This Ruling sets out the income tax consequences for policyholders in connection with a Global Portfolio – Collective Investments issued by Friends Provident International Limited (Singapore Branch) and subject to the Friends Provident International Global Portfolio – Collective Investments Policy Conditions. This Ruling applies to policyhoders specified in the Ruling from 1 July 2024.