Organisations operating as religious institutions will be interested to note that the ATO ruling on FBT for religious practitioners has now been finalised. It was released on 19th June 2019 as TR 2019/3.
The final ruling appears to be largely unchanged from the draft. The ruling clarifies that those who relied on the previous ruling (TR 92/17) will have the protection of that ruling.
We will analyse the ruling further, but in the meantime, it is available here.