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  • Advice under development – FBT issues

    We are developing advice and guidance on the following FBT issues.

    [3863] Fringe benefits tax – car parking fringe benefits

    Title
    Draft Taxation Ruling
    Fringe benefits tax: car parking fringe benefits

    Registered
    June 2017

    Purpose
    The draft Ruling will set out a proposed update to TR 96/26 to reflect contemporary commercial car parking arrangements and legal developments including the Federal Court decisions in Commissioner of Taxation v. Qantas Airways Ltd [2014] FCAFC 168; 2014 ATC 20–477 and Virgin Blue Airlines Pty Ltd v. Commissioner of Taxation [2010] FCAFC 137; 2010 20-226; 81 ATR 85.

    Expected completion
    February 2019

    Comments
    Feedback received from stakeholder consultation has been reviewed and the issues identified for suitable inclusion as part of the update will be incorporated into the rewrite of TR 96/26.

    [3893] Fringe benefits tax – taxi travel exemption

    Title
    Practical Compliance Guideline
    Fringe benefits tax – ATO compliance approach to the taxi travel exemption

    Registered
    September 2017

    Purpose
    The Guideline will provide employers with guidance on the Commissioner's compliance approach for the 2019 FBT year in determining whether travel undertaken by an employee in a ride-sourcing vehicle is taxi travel for the purposes of the FBT taxi travel exemption. The compliance approach will be reviewed ahead of the 2020 FBT year.

    Expected completion
    Under review – to be advised

    Comments

    See also:

    [3912] Fringe benefits tax – registered religious institutions

    Title
    Final Taxation Ruling
    Fringe benefits tax: benefits provided to religious practitioners

    Registered
    March 2018

    Purpose
    The final Ruling will set out the Commissioner's view on when benefits provided by a registered religious institution to a religious practitioner are exempt from fringe benefits tax. This Ruling is a rewrite of the Commissioner's view in Taxation Ruling TR 92/17 (now withdrawn) and includes updates to reflect:

    • legislative changes following the commencement of the Australian Charities and Not-for-profits Commission
    • changes in the nature of contemporary religious practice which have taken place since the issue of TR 92/17.

    Expected completion
    To be advised

    Comments
    Draft TR 2018/D2 published on 11 July 2018. We are considering comments and issues raised during consultation.

    Last modified: 05 Dec 2018QC 50318