Draft Taxation Ruling
Income tax: employee remuneration trust arrangements
Please note that the PDF version is the authorised version of this ruling.
Notice of Withdrawal
1. TR 2014/D1 explains the taxation consequences for employers, trustees and employees who participate in an employee remuneration trust (ERT) arrangement. In particular, it explains how the taxation laws apply when a contribution is made by an employer to the trustee of an ERT and benefits are paid or provided by the trustee of the ERT to employees.
2. The arrangements dealt with in TR 2014/D1 (excluding employee share scheme arrangements) are now covered by Draft Taxation Ruling TR 2017/D5 Income tax: employee remuneration trusts which issued today. As the format and style has been significantly revised, a decision was made to reissue TR 2014/D1 as a new draft to allow for further community consultation and comment.
Commissioner of Taxation
8 June 2017
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