Class Ruling
CR 2007/15A1ER1 - Erratum
Fringe benefits tax: employer clients of Community Sector Banking Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of a CSB Salary Benefit Card Account facility
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Erratum
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects the Addendum to Class Ruling CR 2007/15 to fix an incorrect legislative provision.
CR 2007/15A is corrected as follows:
1. Paragraphs 1, 3, 10 and Footnote 10
Omit 'paragraph 37AC(c)'; substitute 'paragraph 37AC(b)'.
This Erratum applies on and from 8 June 2016.
Commissioner of Taxation
7 September 2016
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References
ATO references:
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