Document ID: chunk:federal_register_of_legislation:F2023N00188:body:0
Version: federal_register_of_legislation:F2023N00188
Segment Type: other
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Character Range: 0–2301

Notice of Rulings 28 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
TD 2023/3          Income tax:  what are the reasonable travel and overtime meal allowance expense amounts for the 2023–24 income year?  This Determination sets out the reasonable overtime meal expenses, and domestic and overseas travel rates, for the 2023–24 income year.
                                                                                                                                         This Determination applies from 1 July 2023 to 30 June 2024.
CR 2023/33         Commonwealth Bank of Australia – CommBank PERLS XVI Capital Notes                                                     This Ruling sets out the income tax consequences for specified entities who subscribed for and acquired CommBank PERLS XVI Capital Notes issued by the Commonwealth Bank of Australia.
                                                                                                                                         This Ruling applies from 1 July 2022 to 30 June 2033.
PR 2023/9          KPMG – FTC Automator platform – fuel tax credits                                                                      This Ruling sets out when reports generated from the FTC Automator platform can be used for fuel tax credit record-keeping purposes.
                                                                                                                                         This Ruling applies from 1 January 2023 to 30 June 2024

NOTICE OF ADDENDUM
Ruling number       Subject             Brief description
GSTII FL 1          Detailed Food List  This Addendum amends the Detailed Food List to amend existing entries for clear errors, add new food and beverage product lines and delete existing entries which are duplicated or no longer current.
                                        The Addendum applies on and from 28 June 2023.