BR PUB 14/10
Issued
28 Nov 2014
Effective 
This Ruling will apply for an indefinite period beginning on the first day of the 2014/2015 income year.

FBT - provision of benefits by third parties - s CX 2 (2)

Ruling BR Pub 15/10 considers when a benefit provided to an employee by a third party is a fringe benefit. Applies from first day of the 2014-15 income year.