Current topic : Taxpayer-funded child care centre : kidding around| Taxpayer-funded child care centre : kidding around
01 Jul 96 |
"TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Issue: Vol 31, No1
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.