Class Ruling

CR 2013/66A2 - Addendum

Fringe benefits tax: employers who use the Navman Wireless Australia telematics system for car log book records and for odometer records


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2013/66 to advise of enhancements to increase accuracy and compliance of recording by improving the customer experience.

CR 2013/66 is amended as follows:

1. Paragraph 7

After '1 April 2013', insert 'to 31 March 2028'.

2. Paragraph 17B

After the word 'private', insert:

or business. The system will allow the ability for the default trip type to be either private or business by customer fleet. The default trip type will only be changed to business if the driver explicitly selects this option, or it has been set by the fleet manager. This is designed to increase accuracy and compliance. When the default trip type is pre-set by the fleet manager the data will be more consistent and reliable

This Addendum applies from 30 May 2023.

Commissioner of Taxation
5 July 2023


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).


ATO references:
NO 1-WO7U2W4

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