Private ruling: FBT - exemption
Date of advice: 11 May 2023
Published: 26 June 2023

Ruling: Q1: Does the exemption contained in subsection 57A(2 ) of the FBTAA apply to benefits provided to employees of the organisation who are performing the duties of their employment while on deployment? | A1: Yes.




Subject: FBT - exemption: To protect the privacy and commercial in-confidence components of this private binding ruling, the following summary is provided. | The taxpayer sought a ruling in regard to whether benefits are exempt benefits under subsection 57A(2) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA). | The Commissioner has ruled on question relating to employees who work in certain facilities and their eligibility for the exemption.