Tag "FBT"

Meal Entertainment – 50/50 method under section 37BA and section 152B of the FBTAA

Meal Entertainment – 50/50 method under section 37BA and section 152B of the FBTAA

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FBT Case – Virgin Blue

Virgin Blue Airlines Pty Ltd v FC of T2010 ATC 20 – 188, [2010] FCA 631 – car parking benefit – statutory interpretation of ‘in the vicinity of’ – Fringe Benefits Tax Assessment Act 1986.

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FBT – ATO relaxes attitude on Travel Diaries and No-Private-Use Exemption

It suffices to say that the sensible approach now adopted by the ATO on this issue may well significantly relieve the ongoing administrative burden many employers face with collating and administering travel diaries.

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FBT liability for Council for State Gov’t employee?

FBT liability for Council for State Gov’t employee?

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FBT and prize money

A staff member has received a prize provided by the employer. The recipient intends to use the prize money to travel overseas and do some work related activity in conjunction with 5 weeks annual leave. The personal component exceeds the business component. My question is does the fact the funds are prize money from the […]

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Alternate transport to work an FBT winner – Scooter

Can you advise whether FBT is liable if we provide a staff member on an occasional basis with a scooter to use to get to and from work?

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FBT Developments – Paid Parental Leave

The Fringe Benefits Tax Assessment Act 1986 (FBTAA) was amended so that employees can salary sacrifice their parental leave pay for non-cash remuneration where that arrangement is offered by the employer.

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FBT – ATO Considers Provision of Internet Access Under 58X Exemption

The subject of our discussion in last month’s FBT article was the primarily work use requirement of a laptop computer for purposes of the section 58X exemption. Another aspect is whether the scope of such exemption extends to include costs incidental to its primary work use.

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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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