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Edited version of private advice
Authorisation Number: 1052101975357
Date of advice: 11 May 2023
Ruling
Subject: FBT - exemption
To protect the privacy and commercial in-confidence components of this private binding ruling, the following summary is provided.
The taxpayer sought a ruling in regard to whether benefits are exempt benefits under subsection 57A(2) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA).
The Commissioner has ruled on question relating to employees who work in certain facilities and their eligibility for the exemption.
Question
Does the exemption contained in subsection 57A(2) of the FBTAA apply to benefits provided to employees of the organisation who are performing the duties of their employment while on deployment?
Answer
Yes.
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