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This edited version has been archived due to the length of time since original publication.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 private ruling

Authorisation Number: 1011664739843

    This edited version of your ruling will be published in the public Register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.

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Ruling

Subject: Fringe benefits tax; rebatable employer status

Question

Are you entitled to a rebate of fringe benefits tax under subsection 65J(2) of the Fringe Benefits Tax Assessment Act 1986 on the basis that you are a non-profit society, association or club established for community service purposes under paragraph 65J(1)(j) of the Fringe Benefits Tax Assessment Act 1986?

Answer: Yes

This ruling applies for the following periods:

Year ended 31 March 2011

Year ended 31 March 2012

Year ended 31 March 2013

Relevant facts and circumstances

You have previously received a private ruling in which we determined you were a rebatable employer for the purposes of paragraph 65J(1)(j) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA).

You have provided a copy of your constitution, memorandum and articles of association and your financial statements.

You have also provided details of amendments that have been made to your constitution and memorandum and articles of association.

Relevant legislative provisions

Fringe Benefits Tax Assessment Act 1986 paragraph 65J(1)(j)

Fringe Benefits Tax Assessment Act 1986 subsection 65J(2)

Reasons for decision

Summary

Your status as a rebatable employer under paragraph 65J(1)(j) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) has not changed and you are still entitled to a rebate of fringe benefits tax under subsection 65J(2) of the FBTAA.

Detailed reasoning

You have previously received a private binding ruling, in which we determined that you were a rebatable employer under paragraph 65(1)(j) of the FBTAA.

You have advised that amendments have been made to your constitution and memorandum and articles of association since you received the above private ruling.

As the amendments do not alter:

    · the reason for your establishment and how you were set up

    · your objectives as set out in your constitution

    · your day to day activities, and

    · your non profit or dissolution clauses

you are still entitled to a rebate of fringe benefits tax as your status as a rebatable employer under paragraph 65(1)(j) has not changed.


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