Class Ruling

CR 2025/31ER1 - Erratum

E-stralian Pty. Ltd. - use of an electric bicycle by an employee

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Class Ruling CR 2025/31 to correct an error relating to a quote within the document.

CR 2025/31 is corrected as follows:

1. Paragraph 41

Omit 'employer the lease'; substitute 'employer of the lease'.

This Erratum applies from 14 May 2025.

Commissioner of Taxation
21 May 2025


© 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 1-15K5JNAA

ISSN: 2205-5517

Business Line:  SEO