ATO/General, FBT, Public
Member Q&A – Providing temporary accommodation due to an employee’s relocation
Question We have a staff member that has been appointed to a new role. The staff member currently works in...
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FBT, Public
Member Q&A – Lucky door prize won by an employee!
Question If a staff member attends a third party conference and wins a lucky door prize to the value of...
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FBT, Public
Employer paid or reimbursed road and bridge tolls – a bridge too far?
Where an employer pays/reimburses an employee’s road toll expenditure or allows the employee to use the employer’s electronic road toll...
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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...
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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...
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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...
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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...
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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....
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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...
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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...
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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...
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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...
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