CR 2021/12 - Salary Packaging Australia Pty Limited - benefits provided to fly-in fly-out employees

What this Ruling is about 1. This Ruling sets out the fringe benefits tax consequences of providing airline travel benefits to fly-in fly-out (FIFO) employees of employers administered by Salary Packaging Australia Pty Limited (SPA Pty Ltd). 2. Full details of this scheme are set out in paragraphs 8 to 17 of this Ruling. 3....