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Charities & Not-For-Profits Law in Australia

Tag Archives: Australian Taxation Office

New Draft Tax Ruling – Fringe Benefits Tax

Posted in FBT, Fringe Benefits Tax

On 11 July 2018, the ATO published draft Tax Ruling TR 2018/D2 – Fringe benefits tax: benefits provided to religious practitioners. The public is invited to provide feedback to TR 2018/D2 until 24 August 2018. On the same date TR 2018/D2 was published, the ATO’s previous Tax Ruling on this topic – TR 92/17 –… Continue Reading

ATO releases Draft Special Conditions TR2014/D5

Posted in Compliance, General, Governance, Tax Exemptions & DGR Status

The ATO has released the Draft Special Conditions Ruling TR 2014/D5 – Income Tax: special conditions for various entities whose ordinary and statutory income is exempt           In August the ATO released draft ruling TR 2014/D5 regarding the proposed application of special conditions inserted by the Tax Laws Amendment (2013 Measures… Continue Reading