Notice of Rulings 14 June 2023 (Cth)

Notice of Rulings 14 June 2023 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 2023/31 LogbookMe Pty Ltd – LogbookMe In-Car Logbook Solution for measuring the kilometres travelled in a vehicle for fuel tax credit purposes This Ruling sets out when the 'Asset Breakdown Report' generated from the LogbookMe In-Car Logbook Solution can be used as a record for fuel tax credit record‑keeping purposes. This Ruling applies to taxable fuel acquired on or after 1 July 2022 until 30 June 2024. CR 2023/32 EROAD Australia Pty Ltd – Fuel Tax Credits Solution This Ruling sets out when the 'FTC Report' generated from EROAD Australia Pty Ltd's Fuel Tax Credits Solution can be used as a record for fuel tax credit record-keeping purposes. This Ruling applies to taxable fuel acquired on or after 1 January 2023 until 30 June 2024. PR 2023/8 Elders Rural Services Australia Limited – Rural Products Prepayment Program This Ruling sets out the tax consequences for customers who participate in the Rural Products Prepayment Program. This Ruling applies to the class of entities specified in the Ruling that enter into the scheme from 1 July 2023 to 30.June 2026.