Tax ruling:

Employee Benefits Card (Everyday Purchases)

Class Ruling CR 2007/17

Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of an Employee Benefits Card (Everyday Purchases) facility

Class Ruling CR 2007/17A - Addendum

Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of an Employee Benefits Card (Everyday Purchases) facility

View the consolidated version for this notice.

FOI status: may be released

Addendum

This Addendum amends Class Ruling CR 2007/17 to add 'or Visa card' after 'MasterCard' wherever appearing in the Class Ruling.

CR 2007/17 is amended as follows:

1. Paragraph 14

After 'MasterCard', insert 'or Visa card'.

This Addendum applies on and from 1 November 2007.

Commissioner of Taxation

5 December 2007

References

ATO references:
NO 2006/20258

ISSN: 1445-2014

(As at 5 December 2007)

SPECIAL NOTICES

Tax ruling:

Employee Benefits Card (Meal Entertainment)