COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from Branches of the Australian Taxation Office or at http://law.ato.gov.au.
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
TR 2016/1 | Income tax: effective life of depreciating assets (applicable from 1 July 2016) | The Addendum amends Taxation Ruling TR 2016/1 to insert missing entries and remove the incorrect use of an asterisk. The Addendum applies from 1 July 2016. |
NOTICE OF ERRATA | ||
Ruling Number | Subject | Brief Description |
CR 2007/15 | Fringe benefits tax: employer clients of Community Sector Banking Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of a CSB Salary Benefit Card Account facility | The Erratum corrects minor errors within Class Ruling CR 2007/15. The Erratum applies on and from 8 June 2016. |
CR 2007/88 | Fringe benefits tax: employer clients of Shakespeare & Associates who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of a Visa Salary Packaging Card (Meal Entertainment) facility | The Erratum corrects minor errors within Class Ruling CR 2007/88. The Erratum applies on and from 24 August 2016. |