Notice of Rulings 3 December 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 2025/83 | Salary Packaging Australia Pty Limited – benefits provided to fly-in fly-out employees | This Ruling sets out the fringe benefits tax consequences for employers providing airline travel benefits administered by Salary Packaging Australia Pty Limited to fly-in fly-out qualifying employees. This Ruling applies to employers specified in the Ruling from 1 April 2025 to 31 March 2030. |
CR 2025/84 | TPG Telecom Limited – return of capital and special dividend | This Ruling sets out the income tax consequences for shareholders of TPG Telecom Limited who received a return of capital payment and an unfranked special dividend on 24 November 2025. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026. |
PR 2025/15 | North West Rural Supplies Pty Ltd – Prepayment Program | This Ruling sets out the income tax consequences for entities that participate as a Customer in the Prepayment Program offered by North West Rural Supplies Pty Ltd. This Ruling applies from 3 December 2025, to entities specified in the Ruling that enter into the scheme outlined in the Ruling from 3 December 2025 until 30 June 2028. |