Notice of Rulings 16 June 2021 (Cth)

Notice of Rulings 16 June 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 TR 2021/2 Fringe benefits tax: car parking benefits This Ruling finalises Draft Taxation Ruling TR 2019/D5. It sets out when the provision of car parking is a car parking benefit for the purposes of the fringe benefits tax legislation, including the Commissioner's views on the meaning of 'commercial car parking station'. This Ruling applies before and after its date of issue. PR 2021/6 Income tax: tax consequences of investing in the Aberdeen Standard Authorised Contractual Scheme I This Ruling sets out the tax consequences for investors in units of the Aberdeen Standard Authorised Contractual Scheme I, offered under a prospectus issued on 23 October 2020. This Ruling applies from 23 October 2020 to 30 June 2023.

NOTICE OF ADDENDUM Ruling number Subject Brief description PR 2020/2 Income tax: taxation consequences of investing in C2 Gateway Deferred Purchase Agreement This Ruling has been amended to reflect updates to the scheme. This Addendum applies before and after its date of issue.