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.
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