Public rulings 2009
Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2)
Ruling Number: BR Pub 09/07
This ruling considers the application of section CX 2(2) of the Income Tax Act 2007 to the receipt of a benefit by an employee from a third party where there is an arrangement between the employer and the third party, and where the benefit would be subject to FBT if it had been provided by the employer. This is a reissue of Public Ruling BR Pub 04/05, published in Tax Information Bulletin Vol 16, No 5 (June 2004), which applied for the period from 20 May 2004 until 19 May 2007.
Ruling applies from: the period beginning on the first day of the 2008/09 income year and ending on the last day of the 2013/14 income year.
BR Pub 09/07 - RTF format (321KB | 24 pages)
BR Pub 09/07 - PDF format (116KB | 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 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 09/03 - Charitable organisations and fringe benefit tax
- 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 09/08 - "Cost price of the vehicle" - meaning of the term for fringe benefit tax purposes
- BR Pub 09/09 and 09/10 - Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan / Deductibility of break fee paid by landlord to vary the interest rate of an existing fixed interest rate loan
Date published: 04 Aug 2009
Back to top