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20 Dec 07 FBT: minor benefits - TR 2007/12

This final Taxation Ruling was issued on 19 December 2007.  It was previously released in draft form as TR 2007/D6: see 2007 TAXVINE No 25 (20) (29 June 2007). This Ruling sets out the Commissioner's views on the application of the minor benefits exemption in section 58P of the FBT Assessment Act 1986.

For a copy of TR 2007/12, go here

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