TR 2001/2 - Fringe benefits tax: the operation of the new fringe benefits tax gross-up formula to apply from 1 April 2000

What this Ruling is about Class of person/arrangement 1. This Ruling applies to employers that provide fringe benefits and have to determine their fringe benefits tax liability. 2. The purpose of this Ruling is to explain the operation of the new fringe benefits tax (FBT) gross-up formula that applies from 1 April 2000. The new gross-up formula was introduced,...