Legislation

FBT Act s 6-5 or the employer is taken to have provided a fringe benefit in respect of the contribution with a taxable value equal to the amount of the contribution referrable to the employee for the purposes

ATO documents that consider FBT Act s 6-5 or the employer is taken to have provided a fringe benefit in respect of the contribution with a taxable value equal to the amount of the contribution referrable to the employee for the purposes

1 document

TD 2017/D2 (Finalised)replacedTD · 2017

Income tax: when will a dividend equivalent payment, made by a trustee under an employee share scheme that delivers ESS interests taxed by Subdivision 83A-B or 83A-C of the Income Tax Assessment Act 1997 be assessable as remuneration under section 6-5?