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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

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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Michele DODD
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