FBT, Public
Living away from home: Regular and rotational requirement
What does "regular" and "rotational" mean according to the ATO? How will this affect FIFO/DIDO living away from home benefits...
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FBT, Public
Employee travel insurance policy cost – otherwise deductible?
Is an employee's travel insurance expense covered by the otherwise deductible rule? See our summary of the ATO's reasoning.
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FBT, Public
The Bechtel case: FIFO travel not otherwise deductible
The recent decision of the Bechtel case provide an opportunity for employers to review employee fly-in fly-out or rotational work...
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FBT, Public
Member Q&A: Cost of a band at end of year function, 50/50 method
End of year functions with entertainment. Find out exactly what is covered under the 50-50 meal entertainment rule.
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FBT, Public
Member Q&A: FBT car exemption – modification of passenger cars
Our Fleet Department purchase passenger vehicles from a dealership, to be modified. The modified vehicle will have seating capacity for...
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Councils, FBT, Public
Member Q&A: Salary sacrificing Council rates and FBT – how does it work?
Question We are a Council. If we allow our staff to salary sacrifice their Council rates can we apply the...
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FBT, Public
Good News: The FBT exemption for electric vehicles is coming!
On the 29th of June 2022, the Government announced a proposal to provide an exemption for Fringe Benefits Tax (FBT)...
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Payroll, Public
Member Q&A: Interest-free arrangements to repay overpaid salary
Question We have inadvertently overpaid a staff member a significant amount of wages. At the moment, we are looking to...
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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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