Notice of Rulings 27 July 2022 (Cth)

Notice of Rulings 27 July 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, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS Ruling number Subject Brief description CR 2022/67 Toyota Halo system – use for fringe benefits tax car logbook and odometer records This Ruling sets out the fringe benefits tax outcomes when using the Toyota Halo system offered by Toyota Motor Corporation Australia Limited. This Ruling applies from 1 April 2022 to 31 March 2026. CR 2022/68 Ardent Leisure Group Limited – return of capital and special dividend This Ruling sets out the income tax consequences for shareholders of Ardent Leisure Group Limited who received the return of capital payment and special dividend on 13 July 2022. This Ruling applies from 1 July 2022 to 30 June 2023. PR 2022/6 Tax consequences for a customer participating in CommBank Yello with the Commonwealth Bank of Australia This Ruling sets out the Commissioner's view of the consequences of receiving a benefit under the CommBank Yello loyalty program. This Ruling applies to the specified class of entities that receive a benefit from 27 July 2022 to 30 June 2025.