Payroll Article – Changes to 2017/18 Payment Summary reporting requirements for Reportable Fringe Benefits
Changes to rules regarding eligibility measures for various Federal Government benefits/payments and income tests (effective 1 January and 1 July 2017) impact Reportable Fringe Benefit disclosure for all employers on 2017/18 Payment Summaries. 2017/18 Payment Summaries require an employer to respond to the following question: Is the employer exempt from FBT under section 57A of […]