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Feature Article

New Tax Office Ruling - Fringe Benefits Provided to Religious Practitioners

June 2019

On 19 June 2019, the Australian Taxation Office released its Ruling TR 2019/3 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). TR 2019/3 finalises the Commissioner’s view expressed in draft Taxation Ruling TR 2018/D2 and replaces the now withdrawn Taxation Ruling TR 92/17W.

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