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 Fringe benefits tax: car parking fringe benefits 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 and Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCAFC 137.
Expected completion
Late 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.
Contact
Michelle Maffia, Superannuation and Employer Obligations
Phone: (03) 8601 9251
Michelle.Maffia@ato.gov.au
[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
Our current position on the taxi travel exemption is contained in Chapter 20 of the Fringe benefits tax – a guide for employers. We expect employers to apply this position in managing their affairs for the 2019 FBT year, whilst we are considering the appropriateness of the compliance approach.
See also:
Contact
PAGSEO@ato.gov.au
[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 This Ruling is a rewrite of the Commissioner's view in Taxation Ruling TR 92/17 (now withdrawn) and includes updates to reflect: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
June 2019
Comments
Draft TR 2018/D2 published on 11 July 2018. Comments period closed on 24 August 2018. We are considering comments and issues raised during consultation.
Contact
Sonya Hargreaves, Private Wealth
Phone: (03) 6221 0405
Sonya.Hargreaves@ato.gov.au
We are developing advice and guidance on the following FBT issues.