Tag "FBT"

iPads and the ATO

For income tax purposes, the ATO considers iPads are laptops.

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Exempt vehicles

Following some potentially misleading advertising during the period of the investment allowance, the ATO has concerns about the potential extent of no…

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Expense payments reimbursed in a later FBT year

The ATO has ruled this month to the effect that where an expense payment benefit is provided as a reimbursement of an employee’s expenses incurred i…

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Car parking threshold for the fringe benefits tax year

The car parking threshold for the fringe benefits tax (FBT) year commencing on 1 April 2010 is $7.46. This replaces the amount of $7.25 that applied i…

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Benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2010

The benchmark interest rate for the fringe benefits tax (FBT) year commencing on 1 April 2010 is 6.65 per cent per annum. This rate replaces the rate …

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Reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2010

The amounts listed below are acceptable as a food component for the fringe benefits tax (FBT) year commencing 1 April 2010. The amounts result from th…

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Indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2010

The indexation factors for the purpose of valuing non-remote housing for the fringe benefits tax (FBT) year commencing 1 April 2010 are: New Sout…

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Exemption threshold for the fringe benefits tax year commencing on 1 April 2010?

The exemption threshold for the fringe benefits tax (FBT) year commencing 1 April 2010 is $7,190. This replaces the amount of $7,063 that applied in t…

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FBT – Exempt Vehicle listing

New information from the ATO explains when the use of certain motor vehicles is exempt from fringe benefits tax (FBT), and lists vehicles that may qua…

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