Notice of Rulings 15 November 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 2023/60 Teletrip devices – car logbook and odometer records This Ruling sets out the fringe benefits tax consequences for the users of the Teltrip Vehicle Logbook Report created by Hermes Holdings Teletrip Devices for car logbook and odometer records. The Ruling applies from 1 April 2023 to 31 March 2028. PR 2023/23 Zurich Life Insurance (Hong Kong) Limited – Matterhorn life insurance policy This Ruling sets out the income tax consequences for specified entities in connection with a life insurance policy referred to as Matterhorn, issued by Zurich Life Insurance (Hong Kong) Limited under the Matterhorn Product Brochure dated October 2022 and subject to the Matterhorn Policy Provisions. The Ruling applies from 1 July 2023 to the entities specified in the Ruling that enter into a policy from 1 July 2023 until 30 June 2026.