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28 Aug 06 FBT reporting exclusion - personal security measures

The ATO has published a factsheet outlining the conditions that must apply before a fringe benefit provided by an employer to address security concerns relating to the personal security of an employee or an associate of the employee (for example, a relative) can be excluded from the reporting requirements.

These measures were contained in Tax Laws Amendment (2006 Measures No 3) Act 2006, which received Royal Assent on 30 June 2006. The measures apply with effect from 1 April 2004.

For a copy of the factsheet, go here

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