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Notice of Rulings 16 June 2021

Authoritative Version
This instrument gives notice of public rulings Tax Ruling TR 2021/2, Product Ruling PR 2021/6 and notice of Addendum PR 2020/2.
Administered by: Treasury
Registered 16 Jun 2021

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Notice of Rulings 16 June 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

TR 2021/2

Fringe benefits tax:  car parking benefits

This Ruling finalises Draft Taxation Ruling TR 2019/D5. It sets out when the provision of car parking is a car parking benefit for the purposes of the fringe benefits tax legislation, including the Commissioner’s views on the meaning of ‘commercial car parking station’. This Ruling applies before and after its date of issue.

PR 2021/6

Income tax:  tax consequences of investing in the Aberdeen Standard Authorised Contractual Scheme I

This Ruling sets out the tax consequences for investors in units of the Aberdeen Standard Authorised Contractual Scheme I, offered under a prospectus issued on 23 October 2020.

This Ruling applies from 23 October 2020 to 30 June 2023.

 

NOTICE OF ADDENDUM

Ruling number

Subject

Brief description

PR 2020/2

Income tax:  taxation consequences of investing in C2 Gateway Deferred Purchase Agreement

This Ruling has been amended to reflect updates to the scheme.

This Addendum applies before and after its date of issue.