Published on 01 Jul 96
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The ATO expects to issue more public rulings on fringe benefits tax and child care centres. A recent ruling TR96/D6 foreshadows the effective withdrawal of FBT exemptions on certain childcare facilities sponsored by employers and often incorporated into salary package arrangements. This article examines the implications of this ruling.
Current at 19 November 2004
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