Meal Entertainment – 50/50 method under section 37BA and section 152B of the FBTAA
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.
FBT liability for Council for State Gov’t employee?
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 […]
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?
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.