Notice of Ruling

Administered by Department of the Treasury

Legislation au C2020G00224 In force Gazette

Legislation content

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.

NOTICE OF RULING

Ruling number

Subject

Brief description

CR 2020/12

Apex Salary Packaging Pty Ltd – use of an electric bicycle (e-bike) by an employee

This Ruling sets out the fringe benefits tax consequences of employers providing their employees with the use of an electric bicycle under a salary packing arrangement.

This Ruling applies from 1 April 2019 to 31 March 2024.

 

Interactions

Authorises

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.