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Edited version of your written advice
Authorisation Number: 1051273505180
Date of advice: 25 August 2017
Ruling
Subject: Employee Share Plan
The Commissioner made a private ruling on whether the provision of rights to acquire shares to employees of a company, and the making of cash contributions to the trustee of a trust to acquire those shares for employees of the company, constituted a ‘fringe benefit’ within the meaning of subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.
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