27 Aug 14 3 Class Rulings issued and one withdrawn
On 27 August 2014, the ATO issued the following 3 Class Rulings:
- CR 2014/67 Income tax: Essential Water Mix and Match Program
- CR 2014/68 Income tax: Avant Mutual Group Limited - Retirement Reward Dividend
- CR 2014/69 Fringe benefits tax: employers who use the TomTom Telematics system for car log book and odometer records
On 27 August 2014, the ATO withdrew CR 2013/2 (Income tax: assessable income: certain Australian Agency for International Development employees - deployed to Afghanistan to provide Official Development Assistance). The Notice of Withdrawal (CR 2013/2W) states that the emergence of certain facts which are contrary to those stated in the Class Ruling means that there is "a material difference from the scheme that is described in CR 2013/2 and, in accordance with paragraph 9 of that Class Ruling, the Class Ruling has no binding effect on the Commissioner both prior to and following its withdrawal".