| Disclaimer This edited version has been archived due to the length of time since original publication.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 your written advice
Authorisation Number: 1012708860046
Ruling
The ruling concerned the following questions and the Commissioner has ruled on each of the specific questions:
Issue 1: pay as you go withholding
Question 3
Are you required to withhold an amount under the PAYG Withholding rules from payments paid to employees in a certain arrangement?
Answer
Yes.
Question 2
Are you required to withhold an amount under the PAYG Withholding rules from particular allowances paid to employees in a certain arrangement?
Answer
Yes.
Question 3
Are you required to withhold an amount under the PAYG Withholding rules from the specified leave payments that accrued while the employee was employed in a certain arrangement?
Answer
Yes.
Issue 2: Fringe benefits tax
Question 1
Are you required to pay fringe benefits tax for fringe benefits provided to your employees under a certain arrangement?
Answer
Yes.
This ruling applies for the following periods:
30 June 2015
30 June 2016
30 June 2017
30 June 2018
The scheme commences on:
1 July 2014
Relevant legislative provisions
Income Tax Assessment Act 1936 section 23AG
Tax Administration Act 1953 Division 12 of Part 2-5 of Schedule 1
Fringe Benefits Tax Assessment Act 1986 section 136