Published on 29 Jun 07
by THE TAX INSTITUTE
A joint professional body submission sent to the ATO in relation to the draft tax determination TD 2007/D10 - Fringe Benefits Tax: in determining whether a charitable institution is a rebatable employer for the pruposes of paragraph 65J(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 subsection 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 tot he incorporation of Associations?
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