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Tax cases: Starrim Pty Ltd v C of T: Fringe Benefits Tax

Published on 01 Sep 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In Starrim Pty Ltd it was held that an interest free loan made by an employer to an employee was not made in respect of the employment of the employee. The Commissioner argued that payments made were expense payment fringe benefits. This article explains the circumstances and the findings.

Author profile:

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004 Click here to expand/collapse more articles by Annamaria CAREY.
 
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