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This gazette
Administered by: Treasury
Published Date 11 Sep 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 2019/52

Netstar Australia Pty Ltd telematics system– use for FBT car logbook record and odometer records

This Ruling sets out the tax consequences of using Netstar GPS Tracking System for calculating the taxable value of a car fringe benefit using the cost basis method.

The Ruling applies from 1 April 2019 to 31 March 2024.

CR 2019/53

Department of Health and Human Services – SIL and STAA early retirement scheme 2019

This Ruling sets out the tax consequences of an early retirement scheme implemented by the Department of Health and Human Services for their employees.

The Ruling applies from 11 September 2019 to 31 December 2020.

CR 2019/54

Clients of EROAD (Australia) Pty Ltd who use the EROAD Fuel Tax Credits Product Report information showing litres allocated according to travel generated by EROAD Fuel Tax Credits product for fuel tax credit purposes

This Ruling sets out when the EROAD Fuel Tax Credits product report generated from EROAD (Australia) Pty Ltd’s EROAD Fuel Tax Credits product can be used as a record for record-keeping purposes as part of the process for calculating fuel usage.

The Ruling applies from 21 January 2019 to 30 June 2020.

CR 2019/55

Mackay Sugar Limited – conversion of shares and variation of rights

This Ruling sets out the tax consequences of the conversion of Mackay Sugar Limited Voting Shares and Investment Shares into ordinary shares by way of the variation of rights.

The Ruling applies from 1 July 2019 to 31 June 2020.

PR 2019/6

Income tax: taxation consequences of investing in Bell Equity Lever Instalment Receipts

This Ruling sets out the Commissioner’s position on the tax consequences for investors in the Bell Equity Lever facility scheme.

This Ruling applies only to the specified class of entities that enter into the scheme from 1 July 2019 until 30 June 2022.

 

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief description

CR 2019/16

Fringe benefits tax: employer clients of EML Payment Solutions Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of the Maxxia Wallet or Remserv Wallet

The Addendum amends Class Ruling CR 2019/16 to reflect a change in the arrangements from a Visa Card to a Mastercard.

The Addendum applies on and from 20 March 2019.