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 RULINGS | ||
Ruling Number | Subject | Brief Description |
CR 2017/60 | Fringe benefits tax: corporate clients of Salary Packaging Australia Pty Ltd (SPA) who participate in SPA’s bus travel benefit scheme | The Ruling sets out the Commissioner’s position on employers who are clients of Salary Packaging Australia Pty Ltd who provide a smartcard to their employees to facilitate travel on buses between the employees’ places of residence and their places of employment. The Ruling applies from 1 April 2017 to 31 March 2022. |
CR 2017/61 | Fuel tax: clients of Better Driver Pty Ltd who use the reports generated by BetterDriver In‑Vehicle Solution for calculating the kilometres travelled and fuel used in a vehicle as a record for fuel tax credit purposes | The Rulings sets out the Commissioner’s position on clients of Better Driver Pty Ltd who are registered for goods and services tax and who use measurements from reports generated by the BetterDriver In‑Vehicle Solution for apportioning fuel usage in vehicles for the purposes of calculating the extent of their fuel tax credit entitlement. The Ruling applies from 22 March 2017 to 30 June 2020. |
CR 2017/62 | Income tax: the ‘Australian Trust for Conservation Volunteers Early Retirement Scheme 2017’ | The Ruling sets out the Commissioner’s position on employees of the Australian Trust for Conservation Volunteers who receive a payment under the early retirement scheme. The Ruling applies from 6 September 2017 to 30 June 2018 and continues to apply after 30 June 2018 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |