Taxation Ruling
IT 336H - Notice of Archival
Income tax: medical and hospital insurance
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
may be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 336 is no longer current and has been archived.
The Ruling deals with the taxation implications under the Income Tax Assessment Act 1936 arising from the payment of medical and hospital insurance contributions by an employer on behalf of, or as reimbursement to an employee.
Such payments are now covered by section 20 of the Fringe Benefits Tax Assessment Act 1986.
Commissioner of Taxation
8/12/94
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