Notice of Rulings 28 April 2021 The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law NOTICE OF RULINGS Ruling number Subject Brief description CR 2021/30 Navman Wireless Australia Pty Limited – use of FTC Manager for fuel tax credits This Ruling sets out when the Fleet Summary Report and GPS Data Report generated from the FTC Manager telematics and technology product can be used as a record (but not the only record) for record-keeping purposes for fuel tax credit purposes. This Ruling applies from 1 July 2020 to 30 June 2022. PR 2021/2 Fuel tax: Navman Wireless Australia Pty Limited and FTC Manager – FTC Self Claim level clients This Ruling sets out the tax consequences for fuel tax credit clients of Navman Wireless Australia Pty Limited that are registered for goods and services tax and who use the FTC Manager telematics and technology product for apportioning taxable fuel acquired and used in vehicles and auxiliary equipment in carrying on their enterprise for fuel tax credit purposes. This Ruling applies from 1 July 2020 to 30 June 2022. NOTICE OF ADDENDUM Ruling number Subject Brief description CR 2015/19 Income tax: grants provided by the Australian Sports Commission under dAIS This Addendum amends CR 2015/19 to reflect amendments to the dAIS Guideline. This Addendum applies on and from 4 March 2015.