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