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
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- Current at
19 November 2004