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 2016/58 | Fringe benefits tax: corporate clients of Smartgroup Corporation Ltd and its subsidiaries (Smartgroup) who participate in Smartgroup’s bus travel benefit scheme. | The Ruling sets out the Commissioner’s opinion on the way in which employers who are clients of Smartgroup provide their employees with a smartcard for travel. The Ruling applies from 31 May 2016 to 31 March 2021 |
NOTICE OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
GSTR 2000/31 | Goods and services tax: supplies connected with Australia. | The Addendum amends Goods and Servives Tax GSTR 2000/31 to confirm the Commissioners view that any supply made by an entity through an establishment in Australia is connected with Australia. The Addendum applies from 10 August 2016. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
CR 2015/60 | Income tax and fringe benefits tax: customers of GPSI Group Pty Ltd who use the GPSI ‘Vehicle Logbook Report’ for their log book records | The Erratum corrects minor errors within Class Ruling CR 2015/60 |