On 20 August 2019, the AAT affirmed a private ruling that the Firefighters Benefit Fund of WA (the Fund) was a company carrying on the business of insurance for the purposes of s121 of the ITAA 1936.
See below for further details.
FJM 31.8.19
Author: John Morgan
http://www.FJMtax.comJohn Morgan is a tax specialist lawyer of more than three decades experience now practicing at the Victorian Bar - w: www.FJMtax.com e: f.john.morgan@vicbar.com.au