New ATO rulings, determinations, decisions and guides – November 2017

The following key Taxation Rulings, Taxation Determinations, Interpretative Decisions and Law Companion Guides have recently been released:

TDP 2017/2

Tax Discussion Paper 2017/2 considers the definition of ‘taxi’ contained in the Fringe Benefits Tax Assessment Act 1986 (FBT Act) and the exemption from fringe benefits tax for taxi travel undertaken to or from work or due to illness.