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Edited version of private advice
Authorisation Number: 1052139466932
Date of advice: 31 August 2023
Ruling
Subject: FBT - main scheme or secondary commonwealth scheme
To protect the privacy and commercial in-confidence components of this private binding ruling, the following summary is provided.
The taxpayer sought a ruling regarding whether the employer would be liable for fringe benefits tax under the Main Scheme or under the Secondary Commonwealth Scheme.