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Notice of Rulings 28 April 2021

Authoritative Version
This instrument gives notice of public rulings Class Ruling CR 2021/30, Product Ruling PR 2021/2 and notice of addendum CR 2015/19.
Administered by: Treasury
Registered 28 Apr 2021

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Notice of Rulings 28 April 2021


The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law

 

NOTICE OF RULINGS

Ruling number

Subject

Brief description

CR 2021/30

Navman Wireless Australia Pty Limited – use of FTC Manager for fuel tax credits

This Ruling sets out when the Fleet Summary Report and GPS Data Report generated from the FTC Manager telematics and technology product can be used as a record (but not the only record) for record-keeping purposes for fuel tax credit purposes.

This Ruling applies from 1 July 2020 to 30 June 2022.

PR 2021/2

Fuel tax: Navman Wireless Australia Pty Limited and FTC Manager – FTC Self Claim level clients

This Ruling sets out the tax consequences for fuel tax credit clients of Navman Wireless Australia Pty Limited that are registered for goods and services tax and who use the FTC Manager telematics and technology product for apportioning taxable fuel acquired and used in vehicles and auxiliary equipment in carrying on their enterprise for fuel tax credit purposes.

This Ruling applies from 1 July 2020 to 30 June 2022.

 

NOTICE OF ADDENDUM

Ruling number

Subject

Brief description

CR 2015/19

Income tax:  grants provided by the Australian Sports Commission under dAIS

This Addendum amends CR 2015/19 to reflect amendments to the dAIS Guideline.

This Addendum applies on and from 4 March 2015.