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12 July 2017



Final rulings

Class rulings
CR 2017/43 Goods and services tax: Queensland Department of Transport and Main Roads - transitional assistance payments made to participants in the Queensland taxi and limousine industry 12 July 2017


Final determinations

Goods and services tax determinations
GSTD 2017/1 Goods and services tax: when is the supply of a credit card facility GST-free under paragraph (a) of Item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? 12 July 2017


Taxation rulings
IT 112W - Notice of Withdrawal Deductibility of travelling expenses between residence and place of employment or business 12 July 2017
IT 113W - Notice of Withdrawal Computer consultant - travelling expenses between home and place of employment 12 July 2017
TD 93/113W Income tax: are the costs incurred by teachers when travelling between their home and their regular school to attend Parent and Teacher meetings, sports and other school functions allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936? 12 July 2017
TD 93/174W Income tax: does the receipt of a travel allowance automatically entitle an employee to a deduction for travel expenses under section 8-1 of the Income Tax Assessment Act 1997? 12 July 2017
TD 93/230W Income tax and fringe benefits tax : is a camping allowance assessable under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) or under Division 6 of the Income Tax Assessment Act 1936 (ITAA)? 12 July 2017
TD 96/7W Fringe benefits tax: is fringe benefits tax (FBT) payable on meals and accommodation provided to employees who work at remote construction sites, where the accommodation is not the usual place of residence of the employee? 12 July 2017
Miscellaneous tax rulings
MT 2030W Fringe benefits tax : living-away-from-home allowance benefits 12 July 2017

Legislative determinations

Goods and services tax
VM 2017/D1 Draft Goods and Services Tax: Valuable Metals Market Value Determination 2017 12 July 2017
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