Notice of Rulings 26 April 2023 (Cth)

Notice of Rulings 26 April 2023 The Acting Commissioner of Taxation, Jeremy Hirschhorn, 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 2023/19 EROAD telematics system – use for car logbook and odometer records This Ruling sets out the fringe benefits tax consequences for users of the EROAD Australia Pty Ltd telematics system for car logbook and odometer records. This Ruling applies from 1 April 2023 to 31 March 2028. CR 2023/20 Navman Wireless Australia Pty Limited – use of FTC Manager for fuel tax credits This Ruling sets out when certain reports generated by the FTC Manager telematics and technology product can be used as a record for fuel tax credit record-keeping purposes. This Ruling applies from 1 July 2022 to 30 June 2024. CR 2023/21 Cardno Limited – return of capital and special dividends This Ruling sets out the income tax consequences for shareholders of Cardno Limited who received a return of capital on 14 July 2022, and unfranked special dividends on 22 August 2022 and 31 January 2023. This Ruling applies from 1 July 2022 to 30 June 2023. PR 2023/4 Fuel tax: Navman Wireless Australia Pty Limited and FTC Manager – FTC Self Claim level clients This Ruling sets out the Commissioner's position on the tax consequences for a defined class of entities that participates in the scheme offered by Navman Wireless Australia Pty Limited in conjunction with services provided by PPM Tax Tech Pty. Ltd. This Ruling applies only to the specified class of entities that enter into the scheme for the fuel tax credit results from the FTC Manager Product from 1 July 2022 until 30 June 2024.