Document ID: chunk:federal_register_of_legislation:F2022N00101:body:0:p1
Version: federal_register_of_legislation:F2022N00101
Segment Type: other
Provision Reference: 
Character Range: 0–4223

Notice of Rulings and Withdrawal of Rulings 20 April 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, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public rulings, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULING
Ruling number     Subject                                                        Brief description
CR 2022/39        EFM Corporate Pty Ltd – health and fitness equipment services  This Ruling sets out the fringe benefits tax consequences for employers who engage EFM Corporate Pty Ltd to provide health and fitness equipment to their employees.
                                                                                 This Ruling applies from 1 April 2021 to 31 March 2028..

NOTICE OF ADDENDUM
Ruling number       Subject                                                                                                                                                                                                                                                                             Brief description
TD 2021/3           Fringe benefits tax:  reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2021  This Ruling has been amended to update the list of countries contained in Table 2 of the Ruling.
                                                                                                                                                                                                                                                                                                        This Addendum applies from 1 April 2021.

NOTICE OF WITHDRAWALS
Ruling number          Subject                                                                                                                                                                                                                                                                             Brief description
TD 2016/1              Fringe benefits tax:  for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non remote housing for the fringe benefits tax year commencing on 1 April 2016?                                                     This Ruling is being withdrawn with effect from 21 April 2022 as its date of effect has ceased.
TD 2016/2              Fringe benefits tax:  for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2016?                                                                                 This Ruling is being withdrawn with effect from 21 April 2022 as its date of effect has ceased.
TD 2016/3              Fringe benefits tax:  what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2016?           This Ruling is being withdrawn with effect from 21 April 2022 as its date of effect has ceased.
Ruling number          Subject                                                                                                                                                                                                                                                                             Brief description
TD 2016/4              Fringe benefits tax:  reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2016  This Ruling is being withdrawn with effect from 21 April 2022 as its date