Public Articles

Please enjoy this selection of publicly available articles.

As a TaxEd member you will be granted access to TaxEd’s complete library of searchable articles which is added to each month.

FBT – Can a smart watch be exempt from FBT?

The ATO has considered whether a smart watch can be exempt from FBT in a recent private binding ruling (PBR). The PBR discusses whether a specific type of smart watch would be considered a portable electronic device to which s. 58X of the FBTAA can apply. S. 58X of...

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FBT Q&A – A list of salary-sacrifice benefits?

From an FBT and income tax perspective there is no restriction on the types, or amounts, of benefits that can be salary sacrificed by an employee. Refer to Taxation Ruling TR 2001/10 for further guidance. As an FBT taxable employer, you are not eligible for the FBT...

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FBT – Fringe Benefits Tax Compliance Cost Review

The Taxation Board of Review is conducting a review of costs of complying with FBT. As part of the review, the Board is seeking to estimate compliance costs and identify reasons for these costs. The review may affect our readers in several ways: you may want to...

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Please enjoy this selection of publicly available articles.

As a TaxEd member you will be granted access to TaxEd’s complete library of searchable articles which is added to each month.