This publication (excluding appendix) is a public ruling for the purposes of the Taxation Administration Act 1953.If this Ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest […]
Learn MoreThis publication (excluding appendix) is a public ruling for the purposes of the Taxation Administration Act 1953.If this Ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest […]
Learn MoreThis publication (excluding appendix) is a public ruling for the purposes of the Taxation Administration Act 1953.If this Ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for employer clients of Smartgroup Corporation Ltd's wholly owned subsidiaries who use the Smartgroup Logbook Solution for car logbook records and odometer records. In particular, this Ruling sets out when the reports generated by the Smartgroup Logbook Solution can […]
Learn MoreThis publication (excluding appendix) is a public ruling for the purposes of the Taxation Administration Act 1953.If this Ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax consequences of the provision of free membership of a health and wellness program, the allocation of points and receipt of free or discounted goods and services to members of the AIA Vitality program. 2. Full details of this scheme are set […]
Learn MoreWhat 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 […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the income and fringe benefits tax (FBT) consequences of promotions received by Uber Australia Pty Ltd (Uber) and other employees under the Uber Rewards loyalty program (Uber Rewards) and Uber for Business platform (Uber for Business) that are wholly or partly derived from tax-deductible expenditure. […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out, for an employer, the fringe benefits tax (FBT) consequences of the provision of parking under an arrangement with Perth Airport Pty Ltd (PAPL), the type of fringe benefit provided and whether the fringe benefit is exempt. 2. Full details of the arrangement for the provision […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax consequences of providing airline travel benefits to fly-in fly-out (FIFO) employees of employers administered by Salary Packaging Australia Pty Limited (SPA Pty Ltd). 2. Full details of this scheme are set out in paragraphs 8 to 17 of this Ruling. 3. […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax consequences for employers who engage the services of CU Health Pty Limited (CU Health) to provide work-related medical examinations, medical screenings, preventative health care and counselling to employees. 2. Full details of this arrangement are set out in paragraphs 10 to […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out when the MiX Telematics Australasia Pty Ltd (MiX Telematics) Fleet Manager systems (FMS) and the in-Vehicle Monitoring System (IVMS) can be utilised to reduce the operating costs in both a logbook and non-logbook year for the purpose of calculating the taxable value of a car […]
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