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Not for Profit Articles

Fringe Benefits and religious practitioners – new ATO examples

The ATO has recently added some new examples on its website to help explain the requirements for exempt fringe benefits provided to religious practitioners. These examples are in addition to the examples provided in Taxation Ruling 2019/3.

Disclosing Key Management Personnel Remuneration

For the 2022 and future ACNC Annual Information Statements, large charities will be required to report remuneration of key management on an aggregated basis in their financial statements.