Private ruling: Taxation Administration Act 1953
Date of advice: 28 January 2016
Published: March 2016

Ruling: Q1: Is the entity required to withhold an amount under Taxation Administration Act 1953 (TAA)? | A1: The entity is not required to withhold an amount under the TAA. | Q2: Does the payment constitute a fringe benefit under the Fringe Benefits Assessment Act 1986 (FBT)? | A2: The payment does not constitute a fringe benefit under the FBT.


Relevant legislative provisions: Taxation Administration Act 1953 | Fringe Benefits Assessment Act 1986