CR 2017/36 - Fringe benefits tax: employer contributions to the Australian Construction Industry Redundancy Trust (ACIRT)

1. This Ruling sets out the Commissioner's opinion on the way in which the relevant provision(s) identified below apply to the defined class of entities, who take part in the scheme to which this Ruling relates. Relevant provision(s) 2. The relevant provisions dealt with in this Ruling are:•section 58PA of the Fringe Benefits Tax Assessment Act...