Published: September 2014
Ruling period: 30 June 2015 | 30 June 2016 | 30 June 2017 | 30 June 2018
Date scheme commenced: 1 July 2014

Ruling: Q1: Are you required to withhold an amount under the PAYG Withholding rules from payments paid to employees in a certain arrangement? | A1: Yes. | Q2: Are you required to withhold an amount under the PAYG Withholding rules from particular allowances paid to employees in a certain arrangement? | A2: Yes. | Q3: Are you required to withhold an amount under the PAYG Withholding rules from the specified leave payments that accrued while the employee was employed in a certain arrangement? | A3: Yes. Issue 2: Fringe benefits tax | Q4: Are you required to pay fringe benefits tax for fringe benefits provided to your employees under a certain arrangement? | A4: Yes.


Relevant legislative provisions: Income Tax Assessment Act 1936 section 23AG | Tax Administration Act 1953 Division 12 of Part 2-5 of Schedule 1 | Fringe Benefits Tax Assessment Act 1986 section 136


Ruling: The ruling concerned the following questions and the Commissioner has ruled on each of the specific questions: