CR 2023/40 - Pemby Pty Ltd - use of an electric bicycle by an employee

What this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences of employers providing their employees with the use of an electric bicycle (e-bike) under a salary packaging arrangement with Pemby Pty Ltd (Pemby). 2. Details of this scheme are set out in paragraphs 13 to 20 of this Ruling....