Notice of Rulings, Notice of Addenda, Notice of Withdrawal

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 RULINGS
Ruling Number	Subject	Brief Description
CR 2015/1	Income tax and fringe benefits tax: customers of Fleet Partners Pty Ltd who use the FleetPartners Vehicle Log Book (Privacy Protected) report for their log book records	The Ruling sets out the Commissioner’s position for customers of Fleet Partners Pty Ltd (Fleet Partners) who use the FleetPartners Vehicle Log Book (Privacy Protected) report for the purposes of section 10 of the FBTAA or Subdivision 28‑F of the ITAA 1997. The Ruling applies from 1 April 2014.
CR 2015/2	Fringe benefits tax: clients of LogbookMe Pty Ltd who use the LogbookMe In-Car Logbook Solution to calculate the total number of car parking benefits	The Ruling sets out the Commissioner’s position for clients of LogbookMe Pty Ltd (LogbookMe) who use the LogbookMe In-Car Logbook Solution (LogbookMe Solution) to calculate the total number of car parking fringe benefits provided during a fringe benefits tax year. The Ruling applies from 1 April 2014 to 31 March 2019.
PR 2015/1	Income tax: tax consequences of investing in Instreet Masti	The Ruling sets out the Commissioner’s position for those that take part in the scheme Instreet Masti. The Product Ruling applies prospectively from 14 January 2015, the date it is published.

NOTICE OF ADDENDA
Ruling Number	Subject	Brief Description
GSTR 2009/3	Goods and services tax: cancellation fees	The Addendum amends GSTR 2009/3 to take account of the new Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), which is about restricting refunds on excess GST. In particular, it looks at how section 142-20 applies to reduce an increasing or decreasing adjustment for a cancelled supply where the GST has been passed on to the customer but not reimbursed. Division 142 replaces section 105-65 of Schedule 1 of the TAA and applies to tax periods starting on or after 31 May 2014. The Addendum applies to tax periods starting on or after 31 May 2014.
GSTD 2012/4	Goods and services tax: what is ‘hospital treatment’ for the purposes of section 38-20 of the A New Tax System (Goods and Services Tax) Act 1999?	The Addendum amends GSTD 2012/4 to reflect amendments made to the Taxation Administration Act 1953 on time limits on claiming refunds; and the Taxation Administration Act 1953 and A New Tax System (Goods and Services Tax) Act 1999 on restrictions on claiming refunds on overpaid GST. The Addendum applies to tax periods starting on or after 31 May 2014.

NOTICE OF WITHDRAWAL
PR 2014/2	Income tax: Challenger Care Annuity	PR 2014/2 is withdrawn with effect from today. PR 2014/2 set out the Commissioner’s view on the income tax consequences for the class of entities defined therein with regard to an investment in a Challenger Care Annuity policy (Annuity) issued by Challenger Life Company Limited and offered under the Product Disclosure Statement dated 24 June 2013. The Ruling is withdrawn as Challenger Limited issued a Market Release on 18 December 2014 stating that the Annuity is discontinued. Withdrawn with effect from 14 January 2015.

NOTICE OF WITHDRAWAL

Ruling Number

Subject

Brief Description

PR 2014/2

Income tax: Challenger Care Annuity

PR 2014/2 is withdrawn with effect from today.

PR 2014/2 set out the Commissioner’s view on the income tax consequences for the class of entities defined therein with regard to an investment in a Challenger Care Annuity policy (Annuity) issued by Challenger Life Company Limited and offered under the Product Disclosure Statement dated 24 June 2013. The Ruling is withdrawn as Challenger Limited issued a Market Release on 18 December 2014 stating that the Annuity is discontinued.

Withdrawn with effect from 14 January 2015.

Administered by Department of the Treasury