Notice of Rulings, Notice of Addendum

Administered by Department of the Treasury

Legislation au C2016G01468 In force Gazette

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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 2016/85

Fringe benefits tax:  employer clients of Community CPS Australia Limited trading as Beyond Bank Australia who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and make use of the Meal Entertainment Card facility

The Ruling sets out the Commissioner’s position for those employers, who enter into an arrangement with Community CPS Australia Limited trading as Beyond Bank Australia to provide the Meal Entertainment Card facility to the employer’s employees.

The Ruling applies from 1 April 2016.

CR 2016/86

Income tax:  assessable income:  payments received under the South Australian Stolen Generations Reparations Scheme

The Ruling sets out the Commissioner’s position for eligible applicants who receive an ex-gratia payment from the South Australian Government under the Stolen Generations Reparations Scheme.

The Ruling applies from 19 November 2015 to 30 June 2019.

 

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief Description

PR 2016/3

Income tax:  TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer

The Addendum amends Product Ruling PR 2016/3 to amend ruling citations.

The Addendum applies on and from 13 April 2016.

 

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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.