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Edited version of private ruling

Authorisation Number: 1011583195543

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Ruling

Subject: FBT rebatable employer

Question

Are you a rebatable employer pursuant to paragraph 65J(1)(l) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

Answer

Yes

This ruling applies for the following period

Year ended 31 March 2011

Year ended 31 March 2012

Year ended 31 March 2013

Relevant facts and circumstances

You have have previously applied to us for private rulings on this matter for the years ended 31 March 2002 through to 2010. We advised you in those rulings that we considered you an employer to which paragraph 65(l) of the FBTAA applied. Accordingly you were eligible for a rebate on fringe benefits tax (FBT) payable in those years.

You have requested in your application for a private ruling that we confirm you are an employer to which paragraph 65(l) of the FBTAA applies for the period 1 April 2010 through to 31 March 2013.

We have reviewed your:

Relevant legislative provisions

Fringe Benefits Tax Assessment Act 1986 Paragraph 65J(1)(l)

Fringe Benefits Tax Assessment Act 1986 Subsection 65J(5)

Fringe Benefits Tax Assessment Act 1986 Section 65J

Reason for decision

Question 1

Summary

You are an employer falling within the definition of paragraph 65J(1)(l) of the FBTAA. Accordingly you are entitled to the rebate of FBT contained in section 65J of the FBTAA.

Detailed reasoning

You are an employer and have requested confirmation you are entitled to a rebate of fringe benefits tax (FBT) payable pursuant to paragraph 65J(1)(l) of the FBTAA. We have referred to your, memorandum and articles of association, memorandum of understanding and reviewed your current activities and are satisfied you are:

Information contained within your website confirms your current activities were relevant to the objectives outlined in the memorandum and articles of association.

Therefore it is accepted that paragraph 65J(l) of the FBTAA applies to allow the employer a rebate of FBT payable.

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