A joint professional body submission sent to the ATO in relation to the draft taxation determination TD 2007/D23 - Fringe Benefits tax: where an employer mistakenly pays to their employee an amount that the employee is not legally entitled to, but is obliged to repay, does the employer's subsequent waiver of that obligation constitute a 'debt' waiver benefit' under section 14 of the Fringe Benefits Tax Assessment Act 1986?
maintenance