Notice of Rulings 12 February 2025 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 2025/8 ConocoPhillips Australia Operations Pty Ltd – employee share scheme – Contributory Plan This Ruling sets out the income tax consequences for employees of ConocoPhillips Australia Operations Pty Ltd and subsidiaries of that company with principal operations in Australia who participate in the Contributory Plan which is a part of the ConocoPhillips Australian Employee Share Plan. This Ruling applies to employees specified in the Ruling from 1 July 2024 to 30 June 2029. CR 2025/9 Bravura Solutions Limited – return of capital This Ruling sets out the income tax consequences for shareholders of Bravura Solutions Limited who received the return of share capital payment on 30 January 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2024 to 30 June 2025. CR 2025/10 Anteris Technologies Ltd – scrip for scrip roll-over for option holders This Ruling sets out the income tax consequences for the holders of certain options in Anteris Technologies Ltd who had those options replaced by options in Anteris Technologies Global Corp on 16 December 2024. This Ruling applies from 1 July 2024 to 30 June 2025. CR 2025/11 Anteris Technologies Ltd – employee share scheme – treatment of options under scheme of arrangement This Ruling sets out the income tax consequences for employees of Anteris Technologies Ltd who replaced options acquired in Anteris Technologies Ltd under an employee share scheme with options in Anteris Technologies Global Corp on 16 December 2024 pursuant to a scheme of arrangement. This Ruling applies to employees specified in the Ruling from 1 July 2024 to 30 June 2025. CR 2025/12 Anteris Technologies Ltd – scrip for scrip roll-over for shareholders This Ruling sets out the income tax consequences for the holders of ordinary shares in Anteris Technologies Ltd who disposed of those shares to Anteris Technologies Global Corp on 16 December 2024. This Ruling applies to shareholders specified in the Ruling from 1 July 2024 to 30 June 2025. CR 2025/13 Just Eggs Pty Limited – employee share scheme – reducing the minimum holding period This Ruling sets out the income tax consequences for employees of Just Eggs Pty Limited who exercised their options under the Employee Share Option Plan and subsequently sold the shares to Seedtag Advertising SL. This Ruling applies to employees specified in the Ruling from 1 July 2023 to 30 June 2024. CR 2025/14 SPC Global Ltd – scrip for scrip roll-over This Ruling sets out the income tax consequences for the holders of ordinary shares in SPC Global Ltd who exchanged their shares for ordinary shares in The Original Juice Co. Ltd. This Ruling applies to shareholders specified in the Ruling from 1 July 2024 to 30 June 2025.