Class Ruling

CR 2007/88A1ER1

Fringe benefits tax: employer clients of Shakespeare & Associates who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of a Visa Salary Packaging Card (Meal Entertainment) facility

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects the Addendum to Class Ruling CR 2007/88 to fix an incorrect legislative provision.

CR 2007/88A is amended as follows:

1. Paragraph 3

Omit 'paragraph 37AC(c)'; substitute 'paragraph 37AC(b)'.

This Addendum applies on and from 24 August 2016.

Commissioner of Taxation
7 September 2016

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You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft

References

ATO references:
NO 1-7VVP9JA

Business Line:  PGH