Document ID: chunk:federal_register_of_legislation:F2023N00223:body:0
Version: federal_register_of_legislation:F2023N00223
Segment Type: other
Provision Reference: 
Character Range: 0–1667

Notice of Rulings 26 July 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 2023/40         Pemby Pty Ltd – use of an electric bicycle by an employee               This Ruling sets out the fringe benefits tax consequences of employers providing their employees with the use of an electric bicycle under a salary packaging arrangement with Pemby Pty Ltd.
                                                                                           This Ruling applies from 1 April 2022 to 31 March 2027.
CR 2023/41         Norwest Energy NL – scrip for scrip roll-over                           This Ruling sets out the income tax consequences for holders of ordinary shares in Norwest Energy NL that were acquired by Mineral Resources Limited.
                                                                                           This Ruling applies from 1 July 2022 to 30 June 2023.
CR 2023/42         NatPark FBT Register report – use for calculating car parking benefits  This Ruling sets out the fringe benefits tax consequences for employers who use the NatPark FBT Register report to calculate the total number of car parking benefits provided during a fringe benefits tax year.
                                                                                           This Ruling applies from 1 April 2023 to 31 March 2027.