Notice of Rulings, Notice of Erratum

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 2015/60	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 Ruling sets out the Commissioner’s position for customers of GPSI Group Pty Ltd who use the GPSI ‘Vehicle Logbook Report’ for the purposes of section 10 of the Fringe Benefits Tax Assessment Act 1986 or Subdivision 28‑F of the Income Tax Assessment Act 1997. The Ruling applies from 1 April 2015.
CR 2015/61	Income tax: Queensland Rural Fire Brigades – exempt entities; Public Authorities	The Ruling sets out the Commissioner’s position for the Rural Fire Brigades in Queensland that are registered by the Commissioner of Queensland Fire and Emergency Services under section 79 of the Fire and Emergency Services Act 1990. The Ruling applies from 1 July 2015 to 30 June 2025.
CR 2015/62	Income tax: the ‘Metro Trains Voluntary Early Retirement Scheme 2015-2016’	The Ruling sets out the Commissioner’s position for those employees of Metro Trains Melbourne Pty Ltd who receive a payment under the scheme. The Ruling applies from 12 August 2015 to 30 June 2016.
CR 2015/63	Income tax: return of capital: Ambre Energy Limited	The Ruling sets out the Commissioner’s position for the holders of ordinary shares in Ambre Energy Limited. The Ruling applies from 1 July 2015 to 30 June 2016.

NOTICE OF ERRATUM
GSTR 2002/6	Goods and services tax: Exports of goods, items 1 to 4A of the table in subsection 38‑185(1) of the A New Tax System (Goods and Services Tax) Act 1999	The Erratum corrects the numbering of some footnotes within Goods and Services Tax Ruling GSTR 2002/6. It also corrects various other errors which do not impact upon the technical accuracy of the ruling. The Erratum applies on and from 12 August 2015.

NOTICE OF ERRATUM

Ruling Number

Subject

Brief Description

GSTR 2002/6

Goods and services tax: Exports of goods, items 1 to 4A of the table in subsection 38‑185(1) of the A New Tax System (Goods and Services Tax) Act 1999

The Erratum corrects the numbering of some footnotes within Goods and Services Tax Ruling GSTR 2002/6. It also corrects various other errors which do not impact upon the technical accuracy of the ruling.

The Erratum applies on and from 12 August 2015.

Administered by Department of the Treasury