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CR 2023/55 - EML Payment Solutions Limited - employer clients' use of meals and entertainment card facility

Overview

What this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for employer clients of EML Payment Solutions Limited (EML) who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) and make use of EML's Meals and Entertainment Card facility....

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