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The Treasury has released for public consultation an exposure draft of legislation that will extend the fringe benefits tax exemption for Australian residents working in remote locations on a fly-in fly-out basis to Australian residents working in similar remote locations overseas.

The new rules will apply to fringe benefits provided after 1 July 2009, when Australian residents working in remote areas overseas potentially became assessable on their foreign employment income.

The closing date for submissions is Monday, 28 March 2011.


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