Federal Register of Legislation - Australian Government

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This gazette
Administered by: Treasury
Published Date 06 Nov 2019

The ATO logo containing the Federal Government crest and the words Australian Taxation Office.

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


Ruling number


Brief description

CR 2019/69

The University of Adelaide - early retirement scheme 2019

The Ruling sets out tax consequences of an early retirement scheme implemented by the University of Adelaide.

The Ruling applies from 6 November 2019 to 31 October 2020.

CR 2019/70

Suncorp Group Limited - return of capital

This Ruling sets out the income tax consequences for the shareholders who received the return of share capital from Suncorp Group Limited on 24 October 2019.

This Ruling applies from 1 July 2019 to 30 June 2020.



Ruling number


Brief description

FTR 2008/1

Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge

This Addendum amends Fuel Tax Ruling FTR  2008/1 to remove the example relating to bus air-conditioning and apply the reasoning of Jagot J. in Linfox Australia Pty Ltd v Commissioner of Taxation [2019] AATA 222 (Linfox AAT case) in relation to when fuel is acquired for use, in a vehicle, for travelling on a public road. The Addendum applies to taxable fuel acquired on or after 1 November 2019.