Legislation

GST Act s 41 of this Ruling does not apply to this scheme as subsection 149A(1) only applies where there is a reimbursement to an employee and the provider is entitled to an input tax credit under Division 111

ATO documents that consider GST Act s 41 of this Ruling does not apply to this scheme as subsection 149A(1) only applies where there is a reimbursement to an employee and the provider is entitled to an input tax credit under Division 111

1 document

CR 2007/15currentCR · 2007

Fringe benefits tax: employer clients of Bendigo and Adelaide Bank Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Packaged Mastercard debit card account facility