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Feature Article

New ATO Draft Ruling on the fringe benefits tax: benefits provided to religious practitioners

July 2018

The Australian Taxation Office (ATO) recently released a new Draft Ruling (TR 2018/D2) which sets out the Commissioner’s position on when a benefit provided by registered religious institutions to religious practitioners will be exempt from fringe benefits tax (FBT) under section 57 of the Fringe Benefits Tax Assessment Act 1986 (Cth). The ATO has now withdrawn Taxation Ruling TR 92/17.

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Insights

A new Draft Ruling from the Australian Taxation Office sets out the Commissioner’s position on when a benefit provided by registered religious institutions to religious practitioners will be exempt from fringe benefits tax (FBT).    Read more →
The start of the new financial year saw the commencement of a new set of important employment related threshold numbers that all employers should be aware of.    Read more →
“Foreign donations ban”, “advocacy gag” and “catastrophic crackdown” have headlined many recent news and opinion pieces about the proposed reforms to the Commonwealth Electoral Act 1918 (the Act) under the Electoral Legislation Amendment (Electoral Funding and Disclosure Reform) Bill (the Bill). In this piece, we outline why any charity (whether or not registered with the ACNC) or not for profit organisation who engages in advocacy should indeed be concerned about the proposed reforms.    Read more →
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