CR 2020/30 - Smartgroup Corporation Ltd and subsidiaries - after tax recipient's payments made after 31 March but before lodgment of the FBT return

What this Ruling is about 1. This Ruling sets out the tax consequences, for employer clients of Smartgroup Corporation Ltd, of recipient's payments made after the end of the fringe benefits tax (FBT) year, but prior to lodgment of the FBT return. 2. Full details of this practice are set out in paragraphs 20 to...