Class Ruling
CR 2015/53 - Addendum
Income tax and fringe benefits tax: customers of Securatrak Pty Ltd who use the Soteria Trip Detail Report and the Soteria Trip Summary Report for their log book records
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2015/53 to change the name of the company named in the class ruling from Securatrak Pty Ltd to Fleet Complete Australia Pty Ltd in view of a Canadian company, Fleet Complete, acquiring the company in October 2016.
CR 2015/53 is amended as follows:
Omit the Ruling Heading; substitute:
Class Ruling
Income tax and fringe benefits tax: customers of Fleet Complete Australia Pty Ltd who use the Soteria Trip Detail Report and the Soteria Trip Summary Report for their log book records
Omit the paragraph; substitute:
3. The class of entities to which this Ruling applies is customers of Fleet Complete Australia Pty Ltd (Fleet Complete Australia) who use the Soteria Trip Detail Report and the Soteria Trip Summary Report for the purposes of section 10 of the FBTAA or Subdivision 28-F of the ITAA 1997.
Omit the paragraph; substitute:
4. Within this Ruling a member of the class of entities is referred to as a Fleet Complete Australia customer.
Omit the third dot point of the paragraph; substitute:
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- an Administrative Portal which is for the Fleet Complete Australia customer to monitor and administer the Soteria Electronic Log Book application and which is used to generate reports including the Soteria Trip Detail Report and the Soteria Trip Summary Report.
Omit the paragraph; substitute:
24. A Fleet Complete Australia customer who uses the Soteria Electronic Log Book to record details of the journeys undertaken in a car during a particular year will be taken to make an election for the year to be a log book year of tax.
Omit the paragraph; substitute:
41. Division 28 of the ITAA 1997 provides two methods[1] that can be used by an individual or alternatively by a partnership (that includes at least one individual) to calculate the amount of the income tax deduction that can be claimed for car expenses.
Omit the paragraph; substitute:
46. In using the Soteria Electronic Log Book to record the details of journeys undertaken in a particular year a Fleet Complete Australia customer will be taken to have chosen to keep a log book for the year.
This Addendum applies on and from 1 October 2016.
Commissioner of Taxation
11 April 2018
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Footnotes
Division 28 of the ITAA 1997 was amended by Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (No 162 of 2015) to remove two of the four methods available to determine work related car expense deductions. The 'cents per kilometre' and 'log book' methods were retained, and the '12% of original value' and 'one-third of actual expenses' methods were repealed.
References
ATO references:
NO 1-DTEKDSP
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
