• FBT related rulings/determinations on the public rulings program

    The public rulings program as at 13 February 2013 contains the following FBT related rulings and determinations where a draft is being prepared:

    Rulings

    Fringe benefits tax: otherwise deductible rule and non-commercial losses. The planned issue date is 27 March 2013.

    Determinations

    Fringe benefits tax: is a Local Hospital network a 'public hospital' for the purposes of section 57A of the Fringe Benefits Tax Assessment Act 1986? The planned issue date is 3 July 2013.

    Fringe benefits tax: when are the duties of an employee of a government body exclusively performed in, or in connection with, a public or non-profit hospital for the purposes of subsection 57A(2) of the Fringe Benefits Tax Assessment Act 1986?. The planned issue date is 3 July 2013.

    Fringe benefits tax: otherwise deductible rules and the income requirement in subsection 35-10(2E) of the Income Tax Assessment Act 1997. The planned issue date is 24 April 2013.

      Last modified: 20 May 2013QC 34349