JOINT SUBMISSION BY THE TAXATION INSTITUTE OF AUSTRALIA, INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA, THE AUSTRALIAN SOCIETY OF CPAs, AND THE AUSTRALIAN TAXPAYERS ASSOCIATION Comments on Draft Taxation Ruling TR 1999/D5Income tax and fringe benefits tax: taxation consequences of certain motor vehicle leasenovation arrangements 1 - All taxation rulings should be prepared in a manner that taxpayers and their advisers canreadily understand and follow without confusion or the potential for misunderstanding. If ataxation ruling contains terms or definitions that are not generally used by most taxpayers,those terms or definitions should be explained very clearly and carefully.
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