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Current topic: Taxpayer-funded childcare centre

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.

Author profile:

Michele DODD

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