Private ruling: FBT concessions
Date of advice: 13 April 2026
Published: 22 June 2026

Ruling: This ruling considered whether Entity A was the employer as defined in in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) in the context of the public sector employment arrangements. The Commissioner ruled Entity A was the employer for FBT purposes and therefore is able to access the FBT concessions under section 57A of the FBTAA.