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  • Draft ruling published on fringe benefits tax and benefits provided to religious practitioners

    We recently published a draft Taxation ruling 2018/D2. In this ruling we explain when the benefits that registered religious institutions provide to religious practitioners are exempt from Fringe Benefits Tax (FBT).

    This draft ruling replaces our previous ruling on this topic – Taxation ruling TR 92/17.

    The updated ruling:

    • confirms that an institution can be a provider of exempt fringe benefits to religious practitioners if it's registered with the Australian Charities and Not-for-profits Commission (ACNC) with the subtype 'advancing religion'
    • includes the changes in the nature of contemporary religious practice which have taken place since we issued TR 92/17
    • gives examples to help you understand real scenarios in a contemporary setting.

    The draft taxation ruling is open for comment until 24 August 2018.

    You can provide your comments by emailing Sonya Hargreaves or writing to us at:

    Australian Taxation Office
    GPO Box 9977
    HOBART  TAS  7001

    See also:

    Last modified: 20 Jul 2018QC 56291