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Class Ruling

CR 2015/111A1 - Addendum


Fringe benefits tax: corporate clients of McMillan Shakespeare Limited and its subsidiaries (McMillan Shakespeare) who participate in McMillan Shakespeare's bus travel benefit scheme

Attention Please note that the PDF version is the authorised version of this ruling.
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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 2015/111 to correct the explanation in paragraph 37 of the ruling regarding why the scheme satisfies paragraph 47(6)(aa) of the Fringe Benefits Tax Assessment Act 1986 .

CR 2015/111 is amended as follows:

1. Paragraph 37

Omit the paragraph; substitute:

37. To satisfy paragraph 47(6)(aa), the motor vehicle must not be a taxi let on hire to the provider, or a car (other than a panel van, utility truck or other road vehicle designed to carry a load of less than 1 tonne and not designed to carry passengers). As a bus is neither a taxi let on hire to the provider or a car paragraph 47(6)(aa) is satisfied.

This Addendum applies on and from 16 December 2015.

Commissioner of Taxation

16 August 2017

© 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).

References

ATO references:
NO  1-751SD8O

ISSN: 2205-5517

 


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