BR Pub 09/02
Issued
30 Apr 2009
Effective 
1 July 2009 for an indefinite period

Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability

Ruling Pub 09/02 considers whether contributions paid by an 'American employer' of a US citizen in NZ are subject to FBT. Applies from 1 Jul 2009.

Current status
Indefinite