Tag "FBT"

ATO Draft FBT Guideline – December 2017

A Christmas Gift from the ATO: a draft FBT guideline!

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FBT Article – ‘F’ for Festive Season means ‘F’ for FBT!

The festive season is nearly upon us and that means many organisations will be planning, or have already planned, their end of year break up for staff. The end of year function is unfortunately intertwined with the FBT provisions as it will commonly involve the provision of entertainment to staff and/or others.

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FBT Article ‘ Definition of ‘taxi’ for FBT purposes

As a result of the recent Uber Federal Court decision concerning what constituted ‘taxi travel’ for GST purposes, the ATO is reviewing its interpretation of what is considered a ‘taxi’ for FBT purposes.

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FBT Q&A ‘ employee attending gala awards dinner

Employees are sometimes sent by their employer to attend a gala dinner awards night – does this result in the provision of meal entertainment?

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FBT Q&A Reimbursement of up-front student contribution course fees

Employees being reimbursed for up-front student contribution course fees. Otherwise deductible?

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FBT Article ‘ can the reimbursement of an employee’s mortgage payment constitute an exempt living away from home accommodation benefit?

If an employee who is temporarily relocated for work purposes chooses to buy an apartment in the region they have been relocated to as opposed to renting, can the reimbursement of their mortgage payment be exempted from FBT on the basis it is expenditure incurred in respect of living away from home accommodation?

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FBT Q&A ‘ vehicle sold to employee for residual value

A question and answer regarding FBT implications on the sale of a previously leased Council vehicle to an employee.

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