GSTR 2001/3 - Goods and Services Tax: GST and how it applies to supplies of fringe benefits

What this Ruling is about 1. This Ruling explains the circumstances under which supplies of fringe benefits are subject to Goods and Services Tax (GST) under A New Tax System (Goods and Service Tax) Act 1999 ('GST Act'). This Ruling explains the entitlement to input tax credits for acquisitions and importations related to providing those benefits. It...