31 May 07 FBT: when is a charitable institution "established by a law of the Commonwealth, a State or a Territory"? - TD 2007/D10This draft Taxation Determination was released on 30 May 2007 for public comment by 29 June 2007. Its full title is "Fringe benefits tax: in determining whether a charitable institution is a rebatable employer for the purposes of s 65J(1)(baa) of the Fringe Benefits Tax Assessment Act 1986, is the institution 'established by a law of the Commonwealth, a State or a Territory' under s 65J(3) of that Act when it is incorporated under either the Corporations Act 2001 or under a law of a State or Territory which relates to the incorporation of Associations?" The answer given is No.
For a copy of TD 2007/D10, go here