Notice of Rulings and Withdrawal of Rulings 20 April 2022 (Cth)

Notice of Rulings and Withdrawal of Rulings 20 April 2022

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, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public rulings, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULING Ruling number Subject Brief description CR 2022/39 EFM Corporate Pty Ltd – health and fitness equipment services This Ruling sets out the fringe benefits tax consequences for employers who engage EFM Corporate Pty Ltd to provide health and fitness equipment to their employees. This Ruling applies from 1 April 2021 to 31 March 2028..

NOTICE OF ADDENDUM Ruling number Subject Brief description TD 2021/3 Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2021 This Ruling has been amended to update the list of countries contained in Table 2 of the Ruling. This Addendum applies from 1 April 2021.