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01 Apr 2021 ATO Rulings

Class Rulings

  • CR 2021/26 Qantas Airways Limited – 2020/22 Qantas non-executive director fee sacrificeshare acquisition plan

This Ruling sets out the income tax consequences for employees of Qantas Airways Limited and its subsidiaries who participate in the 2020/22 Qantas Non-Executive Director Fee Sacrifice Share Acquisition Plan (the Plan).

This Ruling applies from 1 July 2019 to 30 June 2022.


  • GSTD 2021/1 Goods and services tax: development works in the Australian Capital Territory

This Determination provides advice on the GST treatment of arrangements between government agencies and private developers in the context of the development of land in the Australian Capital Territory. In particular, this Determination considers whether ‘building works’ carried out by developers on land they have acquired under a long-term Crown lease and ‘associated site works’ are non-monetary consideration for the supply of that lease by a government agency.


This Addendum amends Goods and Services Tax Ruling GSTR 2015/2 to:

  • improve clarity;
  • specify that the Ruling does not apply to the arrangements specifically dealt with in Goods and Services Tax Determination GSTD 2021/1 Goods and services tax: development works in the Australian Capital Territory;
  • include additional references to Goods and Services Tax Ruling GSTR 2001/6 Goods and services tax: non-monetary consideration in relation to non-monetary consideration where relevant; and
  • provide further details regarding the calculation of the market value of development works.

ATO consultations

2021 Completed matters

Below are the consultation matters registered in 2021 that have been completed:

2020 Completed matters

You can find consultation matters registered in 2020 that have been completed here.

2019 Completed matters

You can find consultation matters registered in 2019 that have been completed here.

Advice under development: FBT issues

The ATO is currently developing public advice and guidance in relation to Fringe benefits tax – car parking fringe benefits.

The final Ruling will update Taxation Ruling TR 96/26 Fringe benefits tax: car parking fringe benefits (now withdrawn) to reflect contemporary commercial car parking arrangements and legal developments including the Full Federal Court decisions in Commissioner of Taxation v Qantas Airways Ltd [2014] FCAFC 168 and Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCAFC 137.

More information can be found here.

interpretation NOW!

The ATO has released Episode 70 of its interpretation NOW! statutory interpretation series.

This episode looks at four recent appeal cases that stress four related propositions:

  1. purpose is to be considered throughout the interpretive process;
  2. harmony between provisions must be sought;
  3. we must try to ensure the legislative target is hit not missed; and
  4. a purposive answer may rule over ordinary meaning.

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