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Submission on TR 2001/10 and salary sacrifice arrangements while employees are on leave

Published on 26 Feb 02 by THE TAX INSTITUTE

Item 6.1 of the minutes of the 15 November 2001 meeting of the FBT Sub Committee of the NTLG records the concern expressed by all of the professional bodies about the ATO's interpretation of paragraphs 89 and 90 of TR 2001/10. Also relevant are paragraphs 23 and 27.

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS
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TAXPAYERS AUSTRALIA INC
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TAXATION INSTITUTE OF AUSTRALIA
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CPA AUSTRALIA
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LAW COUNCIL OF AUSTRALIA
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