Notice of Rulings 25 August 2021 (Cth)

Notice of Rulings 25 August 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 RULING Ruling number Subject Brief description PR 2021/9 Income tax and fringe benefits tax: tax consequences for subscribers under a Motopool Subscription Agreement This Ruling sets out the tax consequences of Motopool Holdings Pty Ltd's car subscription service. This Ruling applies from 1 July 2020 to 30 June 2023.

NOTICE OF ADDENDA Ruling number Subject Brief description TR 2013/7 Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936 This Ruling is being amended to reflect that paragraph 23AG(1AA)(a) of the Income Tax Assessment Act 1936 does not apply (with effect from 1 July 2016) where the person's employer is an Australian government agency. This Addendum applies on and from 25 August 2021. CR 2021/49 Cassini Resources Limited – demerger and scrip for scrip roll-over This Ruling is being amended to include examples on the consequences of choosing or not choosing the scrip for scrip roll-over. This Addendum applies on and from 1 July 2020.