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Notice of Rulings 25 August 2021

Authoritative Version
This instrument gives notice of public rulings for Product Ruling PR 2021/9 and notice of addenda for Taxation Ruling TR 2013/7 and Class Ruling CR 2021/49.
Administered by: Treasury
Registered 25 Aug 2021

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Notice of Rulings 25 August 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 RULING

Ruling number

Subject

Brief description

PR 2021/9

Income tax and fringe benefits tax:  tax consequences for subscribers under a Motopool Subscription Agreement

This Ruling sets out the tax consequences of Motopool Holdings Pty Ltd’s car subscription service.

This Ruling applies from 1 July 2020 to 30 June 2023.

 

NOTICE OF ADDENDA

Ruling number

Subject

Brief description

TR 2013/7

Income tax:  foreign employment income:  interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936

This Ruling is being amended to reflect that paragraph 23AG(1AA)(a) of the Income Tax Assessment Act 1936 does not apply (with effect from 1 July 2016) where the person’s employer is an Australian government agency.

This Addendum applies on and from 25 August 2021.

CR 2021/49

Cassini Resources Limited – demerger and scrip for scrip roll-over

This Ruling is being amended to include examples on the consequences of choosing or not choosing the scrip for scrip roll-over.

This Addendum applies on and from 1 July 2020.