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TR 2019/3 - Fringe benefits tax: benefits provided to religious practitioners

Overview

Summary - what this Ruling is about 1. This Ruling explains when certain benefits provided by registered religious institutions to religious practitioners will be exempt from fringe benefits tax (FBT) under section 57 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA). 2. Views in this Ruling on the meaning of the terms 'registered religious institution' and...

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