COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
CR 2016/58 | Fringe benefits tax: corporate clients of Smartgroup Corporation Ltd and its subsidiaries (Smartgroup) who participate in Smartgroup’s bus travel benefit scheme | The Addendum amends Class Ruling CR 2016/58 to change the preferential order of non‑compliance consequences.
The Addendum applies on and from 31 May 2016. |
GSTR 2000/24 | Goods and services tax: Division 129 - making adjustments for changes in extent of creditable purpose | The Addendum amends Goods and Services Tax Ruling GSTR 2000/24 to give effect to new laws in relation to cross-border transactions contained in the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016.
The Addendum applies on and from 30 November 2016. |