Federal Insurance Contributions Act (FICA) - FBT liability
Ruling BR Pub 07/02 concludes that payments required under the Federal Insurance Contributions Act (FICA) are not subject to FBT.
Current status
Reissued as BR Pub 09/02
Tax Technical
Ruling BR Pub 07/02 concludes that payments required under the Federal Insurance Contributions Act (FICA) are not subject to FBT.