Legislation

GST Act s 48 of this Ruling, the use of a card with a Debit BIN by the cardholder will not give rise to expense payment benefits and, therefore, Division 111

ATO documents that consider GST Act s 48 of this Ruling, the use of a card with a Debit BIN by the cardholder will not give rise to expense payment benefits and, therefore, Division 111

1 document

CR 2014/74currentCR · 2014

Fringe benefits tax: employer clients of Emerchants Payment Solutions Limited (Emerchants) who are subject to the provisions of either section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and make use of the Emerchants' Meals and Entertainment Card facility