CR 2022/23 - Smartgroup Corporation Ltd - use of a travel smartcard for bus travel by employees

What this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences of the private use of the travel smartcard by employees provided by their employers. 2. Full details of this scheme are set out in paragraphs 5 to 25 of this Ruling. 3. All legislative references in this Ruling are...