TR 2000/4 - Fringe benefits tax: meaning of 'business premises'

What this Ruling is about Class of person/arrangement 1. This Ruling considers what constitutes 'business premises' for the purposes of the Fringe Benefits Tax Assessment Act 1986 ('FBTAA'). The application of this concept is also explained, with particular emphasis on how it relates to the exemption granted in subsection 47(2) of the FBTAA for the provision of...