Notice of Rulings and Withdrawal of Rulings 20 April 2022
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, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
CR 2022/39 | EFM Corporate Pty Ltd – health and fitness equipment services | This Ruling sets out the fringe benefits tax consequences for employers who engage EFM Corporate Pty Ltd to provide health and fitness equipment to their employees. This Ruling applies from 1 April 2021 to 31 March 2028.. |
NOTICE OF ADDENDUM | ||
Ruling number | Subject | Brief description |
TD 2021/3 | Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2021 | This Ruling has been amended to update the list of countries contained in Table 2 of the Ruling. This Addendum applies from 1 April 2021. |
NOTICE OF WITHDRAWALS | ||
Ruling number | Subject | Brief description |
TD 2016/1 | Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non remote housing for the fringe benefits tax year commencing on 1 April 2016? | This Ruling is being withdrawn with effect from 21 April 2022 as its date of effect has ceased. |
TD 2016/2 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2016? | This Ruling is being withdrawn with effect from 21 April 2022 as its date of effect has ceased. |
TD 2016/3 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2016? | This Ruling is being withdrawn with effect from 21 April 2022 as its date of effect has ceased. |
Ruling number | Subject | Brief description |
TD 2016/4 | Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2016 | This Ruling is being withdrawn with effect from 21 April 2022 as its date of effect has ceased. |
TD 2016/5 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2016? | This Ruling is being withdrawn with effect from 21 April 2022 as its date of effect has ceased. |
TD 2016/7 | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2016 | This Ruling is being withdrawn with effect from 21 April 2022 as its date of effect has ceased. |