Document ID: chunk:federal_register_of_legislation:F2022N00073:body:0:p2
Version: federal_register_of_legislation:F2022N00073
Segment Type: other
Provision Reference: 
Character Range: 4280–7480

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 2022  This Ruling sets out the amounts that the Commissioner considers reasonable, 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 2022.
                                                                                                                                                                                                                                                                                                   This Ruling applies from 1 April 2022 to 31 March 2023.
TD 2022/3      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 2022?           This Ruling sets 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 2022.
                                                                                                                                                                                                                                                                                                   This Ruling applies from 1 April 2022 to 31 March 2023.

NOTICE OF ADDENDA
Ruling number      Subject                                                                                                                                  Brief description
LCR 2016/12        Superannuation reform:  total superannuation balance                                                                                     This Ruling has been amended to reflect changes arising from the Treasury Laws Amendment (Self Managed Superannuation Funds) Act 2021.
                                                                                                                                                            This Addendum applies from 1 July 2021.
TR 93/25           Income tax: assessability of proceeds from illegal activities, treatment of amounts recovered and deductibility of fines and penalties.  This Ruling has been amended to take into account developments in the law since it was issued. The Ruling confirms that income from illegal activities that is gained by an entity directly in pursuit of its own income‑producing activities is assessable and that deductions are generally allowable for payments of restitution and repayments if they are connected to the gaining or producing of illegal income at the time they are incurred.
                                                                                                                                                            This Addendum applies from 15 December 2021.