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12 Sep 2019 ATO rulings

Class rulings

  • CR 2019/52 Netstar Australia Pty Ltd telematics system - use for FBT car logbook record and odometer records
  • CR 2019/53 Department of Health and Human Services - SIL and STAA early retirement scheme 2019
  • CR 2019/54 Clients of EROAD (Australia) Pty Ltd who use the EROAD Fuel Tax Credits Product Report information showing litres allocated according to travel generated by EROAD Fuel Tax Credits product for fuel tax credit purposes
  • CR 2019/55 Mackay Sugar Limited - conversion of shares and variation of rights

Product rulings

  • PR 2019/6 Income tax: taxation consequences of investing in Bell Equity Lever Instalment Receipts

Notices

  • CR 2019/16A1 - Addendum Fringe benefits tax: employer clients of EML Payment Solution Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of the Maxxia Wallet or Remserv Wallet

Practical compliance guidelines

  • PCG 2017/2 Simplified transfer pricing record-keeping options

Practice statements

  • PS LA 2019/D1 Remission of additional superannuation guarantee charge

 

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