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Notice of Rulings

  • Gazette - C2019G00468
Administered by: Treasury
Published Date 29 May 2019

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The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.

NOTICE OF RULINGS

Ruling number

Subject

Brief description

CR 2019/34

J2SI VIC SIB Limited - valuation methodology for loan guarantee provided by public and private ancillary funds

This Ruling sets out the Commissioner’s opinion on the valuation methodology to be used for a loan guarantee provided by a public or private ancillary fund (ancillary fund) to J2SI VIC SIB Limited.

The Ruling applies to the specified class of entities that enter into the specified scheme from 1 July 2018 to 30 June 2024.

CR 2019/35

Employers using the MTData FBT Solution Telematics System and the Electronic FBT Logbook Report for car log book and odometer record-keeping requirements.

This Ruling sets out the Commissioner’s position for employers who use the MTData FBT Solution Telematics System for car log book record and odometer record-keeping requirements.

The Ruling applies to the specified class of entities that enter into the specified scheme from 1 July 2019 to 30 June 2024.