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Class Ruling

CR 2017/18A1


Fringe benefits tax: employer clients of McMillan Shakespeare Limited and its subsidiaries who participate in the fly-in fly-out travel program

Attention Please note that the PDF version is the authorised version of this ruling.
Go to notice View the consolidated version for this notice.


Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953 . It amends Class Ruling CR 2017/18 to correct typographical errors in paragraphs 43 and 54.

CR 2017/18 is amended as follows:

1. Paragraph 43

Omit the words 'The Macquar0ie Dictionary Online'; substitute 'The Macquarie Dictionary Online'.

2. Paragraph 54

Omit the paragraph; substitute:

54. The employees are provided with accommodation at or near the worksite on working days by the employer.

This Addendum applies on and from 15 March 2017.

Commissioner of Taxation

16 March 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-AC97TSY

ISSN: 2205-5517

 


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