Class Ruling

CR 2010/66W

Fringe benefits tax: employers who participate in the Local Government Employees Health Plan

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Notice of Withdrawal

Class Ruling CR 2010/66 is withdrawn with effect from today.

1. Class Ruling CR 2010/66 set out the Commissioner's opinion on the taxation consequences for the Participating Employers when an employee takes out a health insurance policy with the health insurer under the Local Government Employees Health Plan (Health Plan).

2. The scheme described in CR 2010/66 involved the establishment and management of a fund called the Excess Refund Pool (ERP) by the Municipal Association of Victoria in consultation with Health Link Consultants.

3. Since the issue of CR 2010/66, Health Link Consultants has entered into a number of other agreements with unrelated employers for the establishment and management of an ERP. The taxation consequences for these employers and the Participating Employers in CR 2010/66 are covered by Class Ruling CR 2014/94 which issued today.

4. As the scheme dealt with in CR 2010/66 is now covered by CR 2014/94, CR 2010/66 is withdrawn with effect from today.

Commissioner of Taxation
26 November 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft

References

ATO references:
NO 1-5PHJ07B

Related Rulings/Determinations:

TR 2006/10
TR 2007/12

Subject References:
exempt benefits
fringe benefits
fringe benefits tax
in respect of employment
minor benefits

Legislative References:
FBTAA 1986
FBTAA 1986 58P
FBTAA 1986 58P(1)(e)
FBTAA 1986 58P(1)(f)
FBTAA 1986 58P(2)
FBTAA 1986 58P(2)(b)
FBTAA 1986 136(1)
FBTAA 1986 159(2)
TAA 1953
Copyright Act 1968

Case References:
McArdle v. FC of T
88 ATC 4222
(1988) 19 ATR 985

Walstern v. Federal Commissioner of Taxation
(2003) 138 FCR 1
2003 ATC 5076
(2003) 54 ATR 423