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FBT ‘ Ticket to ride!

Across our face-to-face training, online training and Q&As, we have noticed an increasing query rate in regards to the issue...

FBT ‘ Car Parking Thresholds for 2017/18

The following car parking threshold applies for the 2017/18 FBT year: Car parking threshold – $8.66 (up from $8.48 in...

FBT Q&A ‘ Benefits provided to unpaid volunteers

Question Volunteer workers of our organisation are invited to functions throughout the year. Tickets to these functions are available for...

Public, Salary Packaging

Salary Packaging Q&A ‘ Salary sacrifice of Council gym membership for family members

Question We are a local Council and we allow employees to use the Council owned and operated gym facilities and...

FBT Q&A ‘ Short term appointment in remote area: reimbursement of accommodation

Question A new employee has his accommodation expenses reimbursed. The accommodation is a B&B and is not owned or leased...

FBT ‘ Base value of a gifted vehicle

We were recently requested to consider the case of a TaxEd member organisation who had acquired a car by way...

Eligibility, Public

Eligibility ‘ Foreign resident capital gains withholding payments ‘ Concession re NFP vendors

On 6 April 2017, the Legislative Instrument PAYG Withholding variation for foreign resident capital gains withholding payments – income tax...

Payroll, Public

Payroll ‘ PBR on who is an employee for Super Guarantee Purpose

This article looks at a private binding ruling (Authorisation Number: 1013103814672 – ‘the PBR’) that considers whether a person was...

FBT Q&A ‘ Earliest holding time

Question We recently sold a number of our fleet cars to a leasing company at market value then leased them...

FBT Q&A ‘ When are higher education course fees ‘otherwise deductible’ for FBT purposes?

Question We have had a number of staff take on further higher education study during the FBT year. In all...

FBT Q&A ‘ Is there a fringe benefit liability for parking provided to employees who commute using motorcycles?

Question Certain car parking spaces are allocated to employees who commute using motorcycles – does this give rise to an...

FBT Q&A ‘ Treatment of GPS installation costs

Question Several years after a car was purchased, a GPS system was purchased and fitted to the vehicle. Do the...