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FBT Article – Does a section 57A employer ever pay FBT on non-salary packaged meal entertainment it provides to employees?

Some employers within the ambit of s. 57A of the FBT Act may be paying FBT when not required to do so.

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FBT Article – Why is the term ‘Business Premises’ important in the FBT landscape?

The term ‘business premises’ is referred to within various provisions in the FBT Act and so an understanding of this term is highly desirable when determining your FBT obligations.

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FBT Article – CGT main residence exemption to be removed for foreign residents

Do you have staff currently based overseas on a long term assignment? If so, they need to be informed about important proposed capital gains tax (CGT) amendments that could effect their entitlement to the main residence exemption.

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FBT Q&A – Gifts to long serving employees

Could you please confirm whether a gift worth $800 provided to a long serving employee is exempt from fringe benefits tax.

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FBT Q&A – Daily lowest fee charged by commercial car parking station?

How do you determine the lowest fee charged by a commercial car parking station for all day parking where the car park offers daily, weekly and other periodical rates?

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FBT Q&A – Payment of telephone bills of employees in remote locations

We locate employees in remote locations, either permanently or on a living away from home basis. Due to the lack of mobile phone coverage, we require the employee to install a telephone land line in order that they can contact us and we can contact them. If we pay the employee’s phone bill will FBT […]

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FBT Q&A – Car parking provided by employers subject to the s. 57A exemption

Does a PBI or other employer than is entitled to FBT exemption up to the per employee $30,000 or $17,000 caps pay FBT on employer provided car parking?

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Salary Sacrifice Q&A – Bonus paid as superannuation contribution

Salary sacrifice of a proposed bonus into superannuation?.

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GST Q&A – Whether sale of leased commercial property is a going concern

Can the sale of a commercial property with an existing lease in place be a GST-free supply of a going concern?

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