Document ID: chunk:federal_register_of_legislation:F2021N00206:body:0
Version: federal_register_of_legislation:F2021N00206
Segment Type: other
Provision Reference: 
Character Range: 0–2024

Notice of Rulings 25 August 2021
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 RULING
Ruling number     Subject                                                                                                        Brief description
PR 2021/9         Income tax and fringe benefits tax:  tax consequences for subscribers under a Motopool Subscription Agreement  This Ruling sets out the tax consequences of Motopool Holdings Pty Ltd's car subscription service.
                                                                                                                                 This Ruling applies from 1 July 2020 to 30 June 2023.

NOTICE OF ADDENDA
Ruling number      Subject                                                                                                                Brief description
TR 2013/7          Income tax:  foreign employment income:  interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936  This Ruling is being amended to reflect that paragraph 23AG(1AA)(a) of the Income Tax Assessment Act 1936 does not apply (with effect from 1 July 2016) where the person's employer is an Australian government agency.
                                                                                                                                          This Addendum applies on and from 25 August 2021.
CR 2021/49         Cassini Resources Limited – demerger and scrip for scrip roll-over                                                     This Ruling is being amended to include examples on the consequences of choosing or not choosing the scrip for scrip roll-over.
                                                                                                                                          This Addendum applies on and from 1 July 2020.