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CR 2020/14 - SmarTrak Aust Pty Ltd (PoolCar) booking system - use for FBT car logbook records and odometer records

Overview

What this Ruling is about 1. This Ruling sets out the circumstances in which the logbook report and the odometer reading report that the SmarTrak Aust Pty Ltd (PoolCar) booking system produces satisfies the legislative requirements for the purpose of calculating the taxable value of a car fringe benefit using the cost basis method. 2....

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