Document ID: chunk:federal_register_of_legislation:F2022N00174:body:0
Version: federal_register_of_legislation:F2022N00174
Segment Type: other
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Character Range: 0–2602

Notice of Rulings 27 July 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, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS
Ruling number      Subject                                                                                                  Brief description
CR 2022/67         Toyota Halo system – use for fringe benefits tax car logbook and odometer records                        This Ruling sets out the fringe benefits tax outcomes when using the Toyota Halo system offered by Toyota Motor Corporation Australia Limited.
                                                                                                                            This Ruling applies from 1 April 2022 to 31 March 2026.
CR 2022/68         Ardent Leisure Group Limited – return of capital and special dividend                                    This Ruling sets out the income tax consequences for shareholders of Ardent Leisure Group Limited who received the return of capital payment and special dividend on 13 July 2022.
                                                                                                                            This Ruling applies from 1 July 2022 to 30 June 2023.
PR 2022/6          Tax consequences for a customer participating in CommBank Yello with the Commonwealth Bank of Australia  This Ruling sets out the Commissioner's view of the consequences of receiving a benefit under the CommBank Yello loyalty program.
                                                                                                                            This Ruling applies to the specified class of entities that receive a benefit from 27 July 2022 to 30 June 2025.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                                                                                         Brief description
GSTR 2012/3         Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels  This Ruling has been amended to broaden the provision of care services for residents in serviced apartments within retirement villages and to assist compliance.
                                                                                                                                                                    This Addendum applies on and from its date of issue.