Private ruling: Employee Share Plan
Date of advice: 25 August 2017
Published: December 2017

Ruling: The Commissioner made a private ruling on whether the provision of rights to acquire shares to employees of a company, and the making of cash contributions to the trustee of a trust to acquire those shares for employees of the company, constituted a ‘fringe benefit’ within the meaning of subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 .