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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...

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...

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...

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?

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...

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.

ATO/General, Charities, Commercial, Councils, FBT, Public, Salary Packaging

Home charging of PHEVs – PCG 2024/2 updated

Although officially the exemption for a plug-in hybrid electric vehicle ended on 31 March 2025, transitional rules apply. Here's how...

ATO/General, FBT, Public, Salary Packaging

My Prada leather briefcase is FBT exempt – isn’t it?

What is the definition of a 'briefcase' for FBT exemption purposes?

ATO/General, Councils, Public

Member Q&A: New employee induction bus tour

What FBT implications should be considered when providing work-related travel benefits to employees, between work-sites?

ATO/General, Charities, Councils, Payroll, Public

Payday Super – arriving soon

The Payday Super regime represents the most significant change to employer superannuation since mandatory employer superannuation was introduced in 1993...

Charities, Councils, FBT, Public

Five night accommodation package – entertainment facility leasing expense?

An employer is able to choose to value entertainment facility leasing expense ('EFLE') benefits for the FBT year using a...

ATO/General, Charities, Councils, Public, Salary Packaging

Member Q&A: Reimbursement of employee gym memberships

This post is only available to members.

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