Summary - what this Ruling is about 1. This Ruling sets out the Commissioner's opinion on the way in which the relevant provision(s) identified below apply to the defined class of entities, who take part in the scheme to which this Ruling relates. Relevant provision(s) 2. The relevant provisions dealt within this Ruling are:•subsection 5B(1E) […]
Learn MoreSummary - what this ruling is about 1. This Ruling sets out the Commissioner's opinion on the way in which the relevant provision(s) identified below apply to the defined class of entities, who take part in the scheme to which this Ruling relates. Relevant provision(s) 2. The relevant provisions dealt within this Ruling are:•subsection 5B(1E) […]
Learn MoreSummary - what this ruling is about 1. This Ruling sets out the Commissioner's opinion on the way in which the relevant provisions identified below apply to the defined class of entities, who take part in the scheme to which this Ruling relates. Relevant provisions 2. The relevant provisions dealt with in this Ruling are:•section […]
Learn More1. This Ruling sets out the Commissioner's opinion on the way in which the relevant provision(s) identified below apply to the defined class of entities, who take part in the scheme to which this Ruling relates. Relevant provision(s) 2. The relevant provisions dealt with in this Ruling are:•section 58PA of the Fringe Benefits Tax Assessment Act […]
Learn MoreWhat 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. […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for employers who use the ParkLog Report to calculate the total number of car parking benefits provided during an FBT year. 2. Details of this scheme are set out in paragraphs 11 to 19 of this Ruling. 3. All […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for the defined class of users of the Geotab Drive electronic car logbook and odometer record-keeping system (FBT Report) created by Geotab Australia Pty Ltd. In particular, this Ruling sets out when the Geotab Drive FBT Report can be […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for employers who take part in the scheme by EML Payment Solutions Limited (EML) whereby participating employees (Cardholders) use the Living Expenses Card facility (Card) to acquire a Stored Value Prepaid Card (SVPC). 2. Details of this scheme are […]
Learn MoreWhat 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 […]
Learn MoreWhat this Ruling is about 1. This Ruling sets out our opinion on the way in which the relevant provisions identified in paragraph 2 of this Ruling apply to the defined class of entities, who take part in the scheme to which this Ruling relates. 2. The relevant provisions dealt with in this ruling are:•section […]
Learn MoreSummary - what this Ruling is about 1. This Ruling sets out the Commissioner's opinion on the way in which the relevant provision(s) identified below apply to the defined class of entities, who take part in the scheme to which this Ruling relates. Relevant provision(s) 2. The relevant provisions dealt with in this ruling are:•section […]
Learn MoreSummary - what this Ruling is about 1. This Ruling sets out the Commissioner's opinion on the way in which the relevant provision(s) identified below apply to the defined class of entities, who take part in the scheme to which this Ruling relates. Relevant provision(s) 2. The relevant provisions dealt within this Ruling are:•subsection 5B(1E) […]
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