Document ID: chunk:federal_register_of_legislation:F2023N00161:body:0
Version: federal_register_of_legislation:F2023N00161
Segment Type: other
Provision Reference: 
Character Range: 0–3109

Notice of Rulings 14 June 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 2023/31         LogbookMe Pty Ltd – LogbookMe In-Car Logbook Solution for measuring the kilometres travelled in a vehicle for fuel tax credit purposes  This Ruling sets out when the 'Asset Breakdown Report' generated from the LogbookMe In-Car Logbook Solution can be used as a record for fuel tax credit record‑keeping purposes.
                                                                                                                                                           This Ruling applies to taxable fuel acquired on or after 1 July 2022 until 30 June 2024.
CR 2023/32         EROAD Australia Pty Ltd – Fuel Tax Credits Solution                                                                                     This Ruling sets out when the 'FTC Report' generated from EROAD Australia Pty Ltd's Fuel Tax Credits Solution can be used as a record for fuel tax credit record-keeping purposes.
                                                                                                                                                           This Ruling applies to taxable fuel acquired on or after 1 January 2023 until 30 June 2024.
PR 2023/8          Elders Rural Services Australia Limited – Rural Products Prepayment Program                                                             This Ruling sets out the tax consequences for customers who participate in the Rural Products Prepayment Program.
                                                                                                                                                           This Ruling applies to the class of entities specified in the Ruling that enter into the scheme from 1 July 2023 to 30.June 2026.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                                                                                                                                   Brief description
GSTR 2004/7         Goods and services tax:  in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38‑190(1) of the A New Tax System (Goods and Services Tax) Act 1999:  This Ruling is amended to reflect changes relating to the advice on individual residency.
                        * when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'?                                                                       This Addendum applies on and from 14 June 2023.
                        * when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?