Notice of Rulings

Administered by Department of the Treasury

Legislation au C2017G00194 In force Gazette

Legislation content

 

COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Ruling, a copy of which can be obtained from http://ato.gov.au/law.

NOTICE OF RULINGS

Ruling Numbers

Subject

Brief Description

CR 2017/8

Fringe benefits tax:  employers who are clients of Westhill Pty Ltd as trustee for the ASP Trust trading as Airport Security Parking and who enter into a Corporate Bailment Agreement

The Ruling sets out the Commissioner’s position for employers who provide private use of a car that they own or lease to an employee, or an associate of an employee, and enter into a Corporate Bailment Agreement with Westhill Pty Ltd as trustee for the ASP Trust trading as Airport Security Parking.

The Ruling applies from 1 April 2016.

CR 2017/9

Income tax:  CMI Limited – off-market share buy-back

The Ruling sets out the Commissioner’s position for ordinary shareholders of CMI Limited.

The Ruling applies from 1 July 2016 to 30 June 2017.

 

Interactions

Authorises

All Versions

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.