Public rulings 2004
The provision of benefits by third parties: Fringe benefit tax (FBT) consequences - Section CI 2(1)
Ruling Number: BR Pub 04/05
This ruling discusses the fringe benefit tax treatment of benefits for third parites.
Ruling applies from: Applies on 24 May 2004 until 19 May 2007
BR Pub 04/05 - RTF format (228kb | 24 pages)
BR Pub 04/05 - PDF format (122kb | 24 pages)
Download Microsoft Word Viewer to access .doc files if you do not have Microsoft Word.
Download Acrobat Reader to view PDF files
Report an accessibility problem for this page
Other rulings this year
- BR Pub 04/01 - Supplies paid for in foreign currency - GST treatment
- BR Pub 04/02 - Licensed premises' operators - deductibility of entertainment expenditure
- BR Pub 04/03 - Fringe benefit tax and motor vehicle multi-leases
- BR Pub 04/04 - Land sales - whether income tax exemptions for farm land apply to non-natural persons
- BR Pub 04/06 - Trading stock - tax treatment of sales and agreements to sell
Date published: 05 Dec 2006
Back to top
