On Wednesday 25.5.2015, the ATO issued the following Class Rulings:

  • CR 2016/31: FBT: employers who use the mTrax GPS system for car log book records and for odometer records. It applies from 29 February 2016.
  • CR 2016/32: FBT: employer clients of Australia and New Zealand Banking Group Limited (ANZ) who are subject to the provisions of s 57A of the FBTAA or who are rebatable employers under s 65J of that Act and whose employees make use of the ANZ Entertainment Benefits Card facility. It applies from 1 April 2016 to 31 March 2020.
  • CR 2016/33: Off-market takeover of Sedgman Limited and payment of Interim and Special Dividends. It applies from 1 July 2015 to 30 June 2016.

[LTN 99, 25/5/16]