Public rulings 2009
Charitable organisations and fringe benefit tax
Ruling Number: BR Pub 09/03
This ruling addresses the issue of when the charitable organisations exclusion from fringe benefit tax in section CX 25 of the Income Tax Act 2007 will apply. The ruling and commentary discuss what activities are non-charitable activities of a charitable organisation, and what it means for a benefit to be provided "mainly in connection with" a non-charitable business activity.
Ruling applies from: The first day of the 2008/09 income year for an indefinite period
BR Pub 09/03 - RTF format (168kb | 13 pages)
BR Pub 09/03 - PDF format (86kb | 13 pages)
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Other rulings this year
- BR Pub 09/01 - Payments made by parents of guardians or students to state schools - GST treatment
- BR Pub 09/02 - Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability
- BR Pub 09/04 and BR Pub 09/05 - Fishing quota - secondhand goods input tax credits / Coastal permits and certificates of compliance - secondhand goods input tax credits
- BR Pub 09/06 - Lease surrender payments received by a landlord - income tax treatment
- BR Pub 09/07 - Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2)
Date published: 02 Jul 2009
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