ATO/General, FBT, Public, Salary Packaging
The $1,000 standard deduction – FBT interaction
The Government introduced a $1,000 standard deduction for work-related expenses for Australian resident individuals who earn labour income. What does...
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FBT, Payroll, Public, Salary Packaging
Superannuation Guarantee opt out for high income earners
The Payday Super reforms changed how the maximum contribution base applies for super guarantee purposes. Under these rules, employers can...
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ATO/General, Charities, Commercial, Councils, FBT, Public, Salary Packaging
Proposed tightening of the ‘eligible work related items’ FBT exemption?
What is section 58X exemptions and how might the new changes affect it?
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ATO/General, FBT, Public, Salary Packaging
Operating Cost Method – importance of record keeping
How important is logbook records for FBT returns? The operating cost method vs the statutory formula method.
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ATO/General, Commercial, Councils, FBT, Public
Member Q&A: Elaborate dinner while on overnight work-related travel
Is a social dinner with conference attendees, but outside of conference parameters, still subject to FBT as meal entertainment?
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ATO/General, Charities, Commercial, Councils, FBT, Public, Salary Packaging
Working from home arrangements and tax deductibility – the bar has been raised!
The Full Federal Court has handed down its decision in FC of T v Hall, significantly clarifying—and narrowing—the scope of...
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FBT, Public
Car parking and fringe benefits – what should we do in the 2025/26 FBT return
What should employers do regarding disclosure of car parking fringe benefits given the pending appeal decision in the Toowoomba Regional...
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ATO/General, Charities, Councils, FBT, Public, Salary Packaging
Member Q&A: New employee with an existing plug-in hybrid vehicle lease
Is it correct that the FBT exemption is lost if we agree to take over a novated lease for a...
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Payroll, Public
Member Q&A: Payroll Tax – how do we declare fringe benefits for payroll tax purposes?
We are a not-for-profit income tax exempt organisation that pays payroll tax - we also pay FBT. Are we required...
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ATO/General, Commercial, Councils, FBT, Payroll, Public
A Ferrari California – principally designed to carry passengers?
We know workhorse type vehicles have FBT exemptions, but what about the company Ferrari?
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ATO/General, Charities, Commercial, Councils, Payroll, Public
Payroll: Is a position genuinely redundant?
A recent court case found in favour of a terminated employee that their role was genuinely redundant. What does this...
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ATO/General, Payroll, Public
Payday Super – getting closer to the starting line, some handy ATO resources
As we move towards 1 July 2026 and the start of Payday Super regime, here's some handy tips and resources.
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