CR 2024/59 - Smartgroup Corporation Ltd and subsidiaries - after tax recipient's payments made after 31 March but before lodgment of the FBT return

What this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for employer clients of Smartgroup Corporation Ltd, of 'recipient's payments' made after the end of the FBT year, but prior to lodgment of the FBT return. 2. Details of this scheme are set out in paragraphs 20 to 34...