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 2018/47 | Fringe benefits tax: employer clients of Smartgroup Corporation Ltd’s wholly‑owned subsidiaries who use the Smartgroup Logbook Solution for car logbook records and odometer records | The Ruling sets out the Commissioner’s positon on employer clients who use Smartgroup Corporation Ltd’s web‑based log book system for car log book and odometer record‑keeping requirements through Smartgroup Corporation Ltd’s wholly‑owned subsidiaries. The Ruling applies from 1 April 2018 to 31 March 2023 and continues to apply after 31 March 2023 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
CR 2018/48 | Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust | The Ruling sets out the Commissioner’s positon on the tax treatment of payments to members of the Australian Construction Industry Redundancy Trust. The Ruling applies from 1 July 2018 to 30 June 2024 and continues to apply after 30 June 2024 to all entities within the specified class who entered into the specified scheme during the term of the Ruling. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
TR 2000/16 | Income tax: international transfer pricing – transfer pricing and profit reallocation adjustments, relief from double taxation and the Mutual Agreement Procedure | Withdrawn with effect from 21 November 2018. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
TR 2018/7 | Income tax: employee remuneration trusts | The Erratum applies on and from 31 October 2018. |