21 Aug 08
3 Class Rulings withdrawn
On 20 August 2008, the ATO withdrew the following 3 Class Rulings with effect from the same day:
- CR 2005/89W Fringe benefits tax: employer clients of Remunerator (Aust) Pty Ltd that make use of a Salary Packaging Dining Card facility
- CR 2006/81W Fringe benefits tax and income tax: employer clients of Sodexho Australia Pty Ltd or Universal Sodexho Pty Ltd that make use of the Sodexho 'SmartPay' card facility
- CR 2008/23W Fringe benefits tax: employer clients of Super Group International (Australia) Pty Limited or SMB Fleet Management Pty Limited who make use of the SMB Cafe Card facility
The Class Rulings are no longer current due to an amendment to the FBT Act (the insertion of s 41(2)) made by Tax Laws Amendment (Budget Measures) Act 2008.