Member Q&A: Salary sacrifice of in-house benefits
What are the FBT consequences of an employee salary sacrificing in-house benefits? Find out here
Member Q&A: Salary sacrifice of in-house benefits Read More »
What are the FBT consequences of an employee salary sacrificing in-house benefits? Find out here
Member Q&A: Salary sacrifice of in-house benefits Read More »
What does “regular” and “rotational” mean according to the ATO? How will this affect FIFO/DIDO living away from home benefits and allowances? In light of the recent Bechtel case, we find out the answer.
Living away from home: Regular and rotational requirement Read More »
Is an employee’s travel insurance expense covered by the otherwise deductible rule? See our summary of the ATO’s reasoning.
Employee travel insurance policy cost – otherwise deductible? Read More »
Can residential accommodation situated in a remote area be an exempt remote area housing benefit, if the staff who stay there also have permanent homes elsewhere?
Member Q&A: Staff working on location in a remote area Read More »
The recent decision of the Bechtel case provide an opportunity for employers to review employee fly-in fly-out or rotational work arrangements. In this article, we analyse what can be claimed under the otherwise deductible rule in relation to work travel, and how it affects FIFO workers and their workplaces.
The Bechtel case: FIFO travel not otherwise deductible Read More »
Residual benefit vs car benefits in FBT, what is the threshold to determine which is which? Read on to find out what and how it applies for car rentals.
Member Q&A: FBT and long term hire of a non-car vehicle Read More »
Hire of a 1+ tonne vehicle for over 3 months, What is the FBT treatment? Is this treated as a residual benefit because of the vehicle type or as a car benefit because the hire period is over 3 months?
Member Q&A: Long term hire of 1 tonne or more load carrying vehicle Read More »
How does the ATO treat the cost of e-tags in a 1 tonne or more vehicle? Read on to find out.
Member Q&A: FBT treatment of E-tag costs for ‘workhorse’ vehicles Read More »
Does a car fringe benefit arise for business trips with a company car? What is considered a ‘place of residence’? Read on to find out.
Member Q&A: Car fringe benefit while away on overnight travel Read More »
How should employers treat office equipment in a WFH context? Read our article with a worked through example to find out the answer.
The FBT implications of continuing WFH arrangements Read More »