shopping_cart

Your shopping cart is empty

Current topic : Taxpayer-funded child care centre : kidding around| Taxpayer-funded child care centre : kidding around

Publication date: 01 Jul 96 | Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Issue: Vol 31, No1

Pages: pp.8-11

Abstract:
The ATO expects to issue more public rulings on fringe benefits tax and child care centres. A recent ruling TR96/D6 foreshadows the effective withdrawal of FBT exemptions on certain childcare facilities sponsored by employers and often incorporated into salary package arrangements. This article examines the implications of this ruling

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profile

Michele DODD
- Current at 19 November 2004
Click here to expand/collapse more articles by Michele DODD.