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
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
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