Class Ruling

CR 2007/81W

Fringe benefits tax: health services provided by Peak Health Management

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Notice of Withdrawal

Class Ruling CR 2007/81 is withdrawn with effect from today.

1. Class Ruling CR 2007/81 sets out the Commissioner's opinion on the way in which the Fringe Benefits Tax Assessment Act 1986 (FBTAA) applied to employers who made the corporate health services provided by Peak Fitness Management (Australia) Pty Ltd available to their employees.

2. This Ruling is being withdrawn following the acquisition of Peak Fitness Management (Australia) Pty Ltd by BUPA Wellness Pty Ltd.

3. A separate class ruling CR 2011/41 is being issued in relation to the health services provided by BUPA Wellness Pty Ltd.

Commissioner of Taxation
20 April 2011

Not previously issued as a draft

References

ATO references:
NO 1-2JQ8S6I