Notice of Rulings 26 July 2023
The Commissioner of Taxation, Chris Jordan, 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 2023/40 | Pemby Pty Ltd – use of an electric bicycle 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 packaging arrangement with Pemby Pty Ltd. This Ruling applies from 1 April 2022 to 31 March 2027. |
CR 2023/41 | Norwest Energy NL – scrip for scrip roll-over | This Ruling sets out the income tax consequences for holders of ordinary shares in Norwest Energy NL that were acquired by Mineral Resources Limited. This Ruling applies from 1 July 2022 to 30 June 2023. |
CR 2023/42 | NatPark FBT Register report – use for calculating car parking benefits | This Ruling sets out the fringe benefits tax consequences for employers who use the NatPark FBT Register report to calculate the total number of car parking benefits provided during a fringe benefits tax year. This Ruling applies from 1 April 2023 to 31 March 2027. |