What this Ruling is about 1. This Ruling sets out when the Helpten Pro Vehicle Telematics Solution (Helpten Pro) can be utilised to reduce the operating costs in both a logbook and non-logbook year of tax for the purposes of calculating the fringe benefits tax taxable value of a car fringe benefit using the cost basis method. […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the tax consequences of using the Netstar GPS Tracking System for calculating the taxable value of a car fringe benefit using the cost basis method. 2. Full details of the Netstar GPS Tracking System are set out in paragraphs 11 to 32 of this Ruling. […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out when Fleetcare Pty Ltd's vehicle telematics product (Fleetcare telematics product) can be utilised to reduce the operating costs in both a logbook and non-logbook year of tax for the purposes of calculating the fringe benefits tax (FBT) taxable value of a car fringe benefit using […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out when the Entwined Signage Pty Ltd in-Vehicle Monitoring System (Entwined Signage IVMS) can be utilised to reduce the operating costs in both a logbook and non-logbook year of tax for the purposes of calculating the fringe benefits tax taxable value of a car fringe benefit […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out when the Quiktrak (QTK) GPS Tracking System can be utilised to reduce the operating costs in both a logbook and non-logbook year of tax for the purpose of calculating the taxable value of a car fringe benefit using the cost basis method. 2. Broadly, sections […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for employers who use the LogbookMe In-Car Logbook Solution (LogbookMe Solution) to calculate the total number of car parking benefits provided during a fringe benefits tax year. 2. Details of this scheme are set out in paragraphs 10 to […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for users of the EROAD Australia Pty Ltd (EROAD) telematics system (EROAD System) for car logbook and odometer records. 2. Details of this scheme are set out in paragraphs 12 to 39 of this Ruling. 3. All legislative references […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for the National Rugby League Limited (NRL) and the 12 NRL clubs listed in paragraph 4 of this Ruling who provided fringe benefits in the form of meals and accommodation and other relevant benefits to employees (Club employees and […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for employers who use the NatPark FBT Register report to calculate the total number of car parking benefits provided during a fringe benefits tax year. 2. Details of this scheme are set out in paragraphs 10 to 21 of […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the tax consequences of using the MyLogbook Solution for calculating the taxable value of a car fringe benefit using the cost basis method. 2. Full details of the MyLogbook Solution are set out in paragraphs 11 to 33 of this Ruling. Note: By issuing this Ruling, […]
Learn MoreSummary - what this Ruling is about 1. This Ruling sets out the Commissioner's opinion on the way in which the relevant provisions identified below apply to the defined class of entities, who take part in the scheme to which this Ruling relates. Relevant provisions 2. The relevant provisions dealt with in this Ruling are:•section […]
Learn MoreSummary - what this Ruling is about 1. This Ruling sets out the Commissioner's opinion on the way in which the relevant provisions identified below apply to the defined class of entities, who take part in the scheme to which this Ruling relates. Relevant provisions 2. The relevant provisions dealt within this Ruling are:•subsection 5B(1E) […]
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