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FBT Article – Does a section 57A employer ever pay FBT on non-salary packaged meal entertainment it provides to employees?

Much effort goes into determining whether fringe benefits by way of meal entertainment are provided to employees. Meal entertainment is...

FBT Q&A – Gifts to long serving employees

Question Could you please confirm whether a gift worth $800 provided to a long serving employee is exempt from fringe...

FBT Article – Practical Compliance Guideline PCG 2017/D14, the detail

Under the FBT rules the use of certain eligible vehicles is an exempt benefit where the private use of those...

ATO Draft FBT Guideline – December 2017

Private use of motor vehicles can be an FBT nightmare for administration and record-keeping. It is a frequent source of...

FBT Article – ‘F’ for Festive Season means ‘F’ for FBT!

When it comes to entertainment type expenditures the rules for income tax-exempt employers are different to those faced by for-profit...

FBT Q&A ‘ Provision of Uniforms to Council Volunteers

Question We are a council and we have a register of volunteers who assist with various events held in the...

FBT Article ‘ Definition of ‘taxi’ for FBT purposes

The Uber decision In the UBER case, the Court had to consider whether ride-sourcing drivers were providing taxi travel for...

FBT Q&A – employee attending gala awards dinner

Question We are sending an employee on overnight travel to attend a business awards gala dinner. There is no conference...

FBT Article ‘ can the reimbursement of an employee’s mortgage payment constitute an exempt living away from home accommodation benefit?

It is very common in the modern workforce for employees to be temporarily stationed in a town or city that...

FBT Q&A ‘ vehicle sold to employee for residual value

Question We are wondering if there are any FBT implications on the sale of a previously leased Council vehicle to...

FBT Q&A ‘ What is meant by the term ‘payload’ of a vehicle?

Question We are looking for guidance as to what constitutes the ‘payload’ of a vehicle. We have been working off...

Public, Salary Packaging

Salary Packaging Q&A ‘ Income protection and life insurance policy costs

Question Our organisation is planning to allow salary sacrifice for our employees in regards to their income protection insurance and...