FBT, Public
Member Q&A – In-house therapeutic massage, is FBT relief available?
Question We are considering providing in-house therapeutic massage for all employees. Is this an exempt fringe benefit pursuant to the...
Read more
Councils, FBT, Public
Member Q&A – How do we classify private trips undertaken in a ‘workhorse’ vehicle that is carrying bulky equipment?
Question If an employee, who has full private use of a one tonne vehicle and who is required to carry...
Read more
FBT, Public
Member Q&A – Does the timing of the reimbursement for a section 58X ‘eligible work related item’ impact which FBT year applies to the benefit?
Question An employee purchased a portable electronic device in March 2021 (the prior FBT year). However, we did not reimburse...
Read more
FBT, Public, Salary Packaging
Can the car/motor vehicle ‘workhorse exemption’ apply where an employee lives away from home during the week?
The exemptions under sections 8(2) and 47(6)Â of the FBT Act apply where there is no private use of the...
Read more
FBT, Public
Member Q&A – Meals provided at public event
Question We have a public event on our premises & provide light refreshments consisting of pizza, sandwiches, and non-alcoholic events....
Read more
ATO/General, FBT, Public
FBT implications of employee COVID testing costs
Editor’s note: The government has recently announced no FBT applies to COVID-19 testing. The Government announcement will be covered in...
Read more
FBT, Public
Member Q&A – Should we pay an employee accommodation allowance in a remote area?
Question As part of the total remuneration package to an employee, we are looking to pay an accommodation allowance direct...
Read more
FBT, Public
Virgin Airlines & car parking: The odyssey continues
“Just when I thought I was out……they pull me back in!” – Godfather III. In our July 2021 Tax Update we...
Read more
FBT, Payroll, Public
Repayment of overpaid salary – can the minor benefit exemption apply?
It is not uncommon for an employee to be overpaid salary and subsequently enter into a repayment arrangement with their...
Read more
ATO/General, FBT, Public
Member Q&A – Employee internet upgrade costs, any FBT consequence?
Question In order to comply with COVID Public Health Orders , to allow employees to work from home, we incurred...
Read more
Payroll, Public, Salary Packaging
Is it really an effective salary sacrifice arrangement?
The concept of ‘salary sacrifice’, or ‘salary packaging’, has been a part of modern remuneration arrangements for many years now....
Read more
ATO/General, FBT, Public
Member Q&A – FBT travel and ongoing working from home arrangements
Question We are looking at the option of providing ongoing working from home (WFH) arrangements to our corporate staff based...
Read more