Disclaimer
This edited version will be removed from the Database after 30 September 2025. If you believe the issues detailed in this edited version warrant retention in an alternative form, email publicguidance@ato.gov.au

This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of administratively binding advice

Authorisation Number: 1011544773949

Advice

Subject: Section 135X Agreement

Will the Commissioner agrees to enter into an agreement with the State Government under section 135X of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

The Commissioner agrees to enter into an agreement with the State Government under section 135X of the FBTAA.

This ruling applies for the following period:

Year ending 31 March 2011

The scheme commences on:

1 July 2009

Year(s) of income to which this advice applies:

Year ended 31 March 2010 and subsequent years in which the abolished nominated State or Territory body would have been able to use the relevant document, treat the relevant benefit as an exempt benefit, treat the relevant benefit as an amortised fringe benefit, or treat the relevant year as a base year.

Relevant legislative provisions:

Fringe Benefits Tax Assessment Act 1986 Section 135X.

Relevant facts:

A State or Territory seeks written agreement with the Commissioner that following a State or Territory body ceasing to exist:

A nominated State or Territory body has ceased to exist as a result of a proclamation which resulted in the employees of the State or Territory body being transferred to other nominated State or Territory bodies.

As this change in employer will affect the calculation of the taxable value of certain fringe benefits the State or Territory is seeking to enter into a written agreement under section 135X of the FBTAA.

Reasons for decision:

The Commissioner agrees to enter into an agreement with the State or Territory under section 135X of the FBTAA to enable the nominated State or Territory bodies to treat:

Section 135X of the FBTAA enables the Commissioner to enter into a written agreement with a State or Territory regarding the application of certain provisions in certain circumstances.

The Explanatory Memorandum to Taxation Laws Amendment Bill (No. 2) 2001 which inserted section 135X into the FBTAA stated the section had 2 objects.

Subsection 135X(2) of the FBTAA states a transitional event occurs if:

As a transitional event has occurred, the nominated State or Territory Bodies may:


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

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