What has been corrected
The Australian Taxation Office (ATO) has issued an Erratum to Product Ruling PR 2026/10. Product Ruling PR 2026/10 covers the fringe benefits tax (FBT) consequences for employers using an Origin electric vehicle subscription agreement.
The only change made is the removal of a full stop inside a sentence in paragraph 18. Specifically, a period after the word employer was deleted. This is a typographical fix only and does not change the legal meaning or practical effect of the ruling.
When the correction applies
The correction applies from 22 July 2026.
Effect on the ruling
The substance of PR 2026/10 is unchanged. The Erratum does not alter any FBT positions or obligations described in the original ruling.
Where to find the corrected ruling
The consolidated, corrected version of PR 2026/10 is available at the ATO legal database.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.