This draft public ruling (accompanied by a fact sheet) considers when benefits provided by charitable organisations to their employees may be excluded from being treated as fringe benefits.  It is a reissue of BR Pub 17/06, which will expire on 30 June 2022. 

CA ANZ broadly supports the draft ruling and fact feet, which will be a helpful resource for taxpayers in the charitable sector. 

CA ANZ suggests some aspects of the item be reviewed and clarified with additional references and variations to the examples.