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 2017/43 | Goods and services tax: Queensland Department of Transport and Main Roads – transitional assistance payments made to participants in the Queensland taxi and limousine industry | The Ruling sets out the Commissioner’s position on entities that hold a Queensland taxi service or limousine service licence or are listed on the Queensland Department of Transport and Main Roads licence register as the holder of the relevant licence immediately before 11 August 2016. The Ruling applies from 20 December 2016 to 24 March 2017 and continues to apply after 24 March 2017 to all entities who entered into the specified scheme during the term of the Ruling. |
GSTD 2017/1 | Goods and services tax: when is the supply of a credit card facility GST‑free under paragraph (a) of Item 4 in subsection 38‑190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | The Determination sets out the Commissioner’s position on when is the supply of a credit card facility GST‑free when used by the cardholder undertaking transactions while physicaly outside Australia. The Determination applies from 12 July 2017. |
NOTICE OF WITHDRAWALS | ||
Ruling Number | Subject | Brief Description |
TD 93/113 | Income tax: are the costs incurred by teachers when travelling between their home and their regular school to attend Parent and Teacher meetings, sports and other school functions allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936? | Withdrawn with effect from 28 June 2017. |
TD 93/174 | Income tax: does the receipt of a travel allowance automatically entitle an employee to a deduction for travel expenses under section 8‑1 of the Income Tax Assessment Act 1997? | Withdrawn with effect from 28 June 2017. |
TD 93/230 | Income tax and fringe benefits tax: is a camping allowance assessable under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) or under Division 6 of the Income Tax Assessment Act 1936 (ITAA)? | Withdrawn with effect from 28 June 2017. |
TD 96/7 | Fringe benefits tax: is fringe benefits tax (FBT) payable on meals and accommodation provided to employees who work at remote construction sites, where the accommodation is not the usual place of residence of the employee? | Withdrawn with effect from 28 June 2017. |