Tag "FBT"

FBT Q&A – Daily lowest fee charged by commercial car parking station?

How do you determine the lowest fee charged by a commercial car parking station for all day parking where the car park offers daily, weekly and other periodical rates?

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FBT Q&A – Payment of telephone bills of employees in remote locations

We locate employees in remote locations, either permanently or on a living away from home basis. Due to the lack of mobile phone coverage, we require the employee to install a telephone land line in order that they can contact us and we can contact them. If we pay the employee’s phone bill will FBT […]

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FBT Q&A – Car parking provided by employers subject to the s. 57A exemption

Does a PBI or other employer than is entitled to FBT exemption up to the per employee $30,000 or $17,000 caps pay FBT on employer provided car parking?

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FBT Article – Practical Compliance Guideline PCG 2017/D14, the detail

Just prior to the end of year break, the ATO issued guidance regarding minor, infrequent and irregular use of ‘exempt’ vehicles. We take a more detailed look in this edition at these guidelines.

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FBT Article: Employee provided with a salary packaged e-bike

With the advent of more general fitness awareness and greater bicycle usage, is an e-bike an item that could potentially fall outside the FBT taxing regime?

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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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