Class Ruling

CR 2016/37ER1

Fringe benefits tax: clients of Plantcom Pty Ltd who use the Fleetgate Platform reports for car log book and odometer records

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Class Ruling CR 2016/37 to correct minor errors.

CR 2016/37 is corrected as follows:

Paragraph 31

Omit the dot points; substitute:

•

for the duration of the 'applicable log book period' as that term is defined in subsection 162H(1), and

•

for the whole of the 'holding period' as that term is defined in subsection 162C,

meets the requirements in section 10A and is entitled to claim a reduction of operating costs.

This Erratum applies on and from 6 April 2016.

Commissioner of Taxation
16 November 2016

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References

ATO references:
NO 1-A9JL99E

Business Line:  PGH