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 –

School buildingSummary – Taxation Ruling 2013/2 was released last week clarifying the way in which s 30-15 and Item 2.1.10 of the table in s 30-25(1) of ITAA1997 apply to persons who make a gift or contribution to a public fund which purports to be a school building fund.

Last week the ATO on behalf of the Commissioner of taxation released TR 2013/2 regarding school building funds.

In particular, the ruling discusses factors relevant to determining:

  • What a school or college is for the purposes of Item 2.1.10;
  • Whether a building is used as a school or college by an entity; and
  • Whether a fund has been established and is being maintained solely for providing money for the acquisition, construction or maintenance of a building used as a school or college.


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