Class Ruling

CR 2015/60ER1

Income tax and fringe benefits tax: customers of GPSI Group Pty Ltd who use the GPSI 'Vehicle Logbook Report' for their log book records

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Class Ruling CR 2015/60 to correct minor errors.

CR 2015/60 is corrected as follows:

1. Paragraph 47

Omit 'IVMS'; substitute 'Roadscout telematics and driver safety device'.

2. Paragraph 52

(a) Omit 'paragraph 35'; substitute 'paragraph 36'.

(b) Omit 'start of the journey'; substitute 'end of the journey'.

This Erratum applies on and from 1 April 2015.

Commissioner of Taxation
10 August 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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).

References

ATO references:
NO 1-8LEYE4G

ISSN: 2205-5517

Business Line:  ITX