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 »
End of year functions with entertainment. Find out exactly what is covered under the 50-50 meal entertainment rule.
Member Q&A: Cost of a band at end of year function, 50/50 method Read More »
Where an employer are to pay an employee’s legal costs should an employee be subject to legal action as a result of the performance of their employment duties. Is this subject to FBT? Read on to find out.
Payment of employee’s legal fees – otherwise deductible rule Read More »
Our Fleet Department purchase passenger vehicles from a dealership, to be modified. The modified vehicle will have seating capacity for 2 people. We are wanting to ascertain whether the car is now principally designed to carry a load (under one tonne) and not to carry passengers and whether modifications bring the cars within the sub-section 8(2) of FBT Act 1986 and possibly results in the car being exempt? Read our answer here.
Member Q&A: FBT car exemption – modification of passenger cars Read More »
We have a number of car parks within a 1km radius of our workplace, which are now counted as ‘commercial car parking facility’. These car parks charge lowest all-day fees ranging from $2 to $21 per day. Which amount can we use for FBT purposes? Find out our answer here.
Member Q&A: Valuing car parking fringe benefits Read More »
We have reimbursed an employee the cost of a laptop purchase. However, employee acquired an appropriate laptop bag. Will the laptop bag also also be exempted?
Member Q&A: Is a laptop bag an FBT exempt work-related item? Read More »
Are we able to reimburse the costs associated with obtaining an new employee’s temporary Visa to work in Australia without FBT applying?
Member Q&A: FBT and Overseas Employee Visa Costs Read More »
What are the FBT implications where an employer offers a salary sacrifice option for employees with children attending a child care centre run by employer on the employer’s business premises? Find out here.
Member Q&A: Salary sacrificing child care costs Read More »
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Member Q&A: FBT liability for an employee’s conference airfares Read More »
