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Notice of Rulings 5 August 2026


The Commissioner of Taxation, Rob Heferen, 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

 

CR 2026/46

Department of Primary Industries and Regional Development – New South Wales Forestry Industry Worker Support Program

This Ruling sets out the income tax and fringe benefits tax consequences of support payments provided by the New South Wales Government and administered by the Department of Primary Industries and Regional Development to support New South Wales Forestry Industry employees impacted by the transition away from native timber harvesting under the Forestry Industry Worker Support Program.

This Ruling applies to employees specified in the Ruling from 11 November 2025 to 7 September 2028.

CR 2026/47

Central Waste Group – employee share scheme – minimum holding period

This Ruling sets out the income tax consequences for employees of the Central Waste Group who acquired Options under the Central Waste Group Employee Option Plan directly, or via an entity controlled by them, which were subsequently cancelled pursuant to an Option Cancellation Deed.

This Ruling applies  to employees specified in the Ruling from 1 July 2021 to 30 June 2024.

CR 2026/48

Australian Construction Industry Redundancy Trust – members in receipt of payments on termination of employment

This Ruling sets out the income tax consequences for employees who receive payments from ACIRT Pty Limited on the termination of their employment, under the terms of the consolidated trust deed of the Trustee.

This Ruling applies to employees specified in the Ruling from 1 July 2025 to 30 June 2029.

PR 2026/13

Fringe benefits tax consequences for employers under an EMobility electric vehicle subscription agreement

This Ruling sets out the fringe benefits tax consequences for an employer of an employee to whom EMobility Finance No.1 Pty Ltd provides an Electric Vehicle on a subscription basis under the terms and conditions of an Electric Vehicle Subscription Agreement.

This Ruling applies to the employers specified in the Ruling from 1 April 2026 until 31 March 2029.

 

 

CR 2026/20

Leo Lithium Limited – return of capital and special dividend

This Erratum corrects Class Ruling CR 2026/20 to amend typographical errors.

This Erratum applies from 13 May 2026.