Private ruling: Fringe benefits tax
Date of advice: 8 May 2018
Published: October 2018

Ruling: A1: The Commissioner has ruled on each of the specific questions.




Subject: Fringe benefits tax: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided: | Issue: Is a smartwatch a portable electronic device for the purposes of subsection 58X(2) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?