Tag "FBT"

FBT Q&A ‘ Log book ‘purpose of journey’ description

Will the use of a detailed trip legend be acceptable for the purposes of completing a valid log book entry?

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FBT Q&A ‘ Pooled car: use of car by two or more employees

Will the use of a car by two or more employees always result in the car being classified as a pool car for FBT reporting purposes?

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FBT Q&A ‘ Are mayors and councillors employees for FBT purposes?

Are mayors and councillors employees for FBT purposes?

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FBT Q&A ‘ Whether the work of Councillors with home office and hot desk in Council Chambers is itinerant

Is the work of a councillor with a home office and a hot desk facility in the Council Chambers itinerant?

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FBT Q&A ‘ Council access to minor benefit exemption (s. 58P)

Clarification of a Council’s ability to access the s. 58P (minor benefit) FBT exemption.

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FBT Q&A ‘ Application of s. 58X (provision of certain work related items) where supplemental warranty purchased

FBT implications where Council pays/reimburses cost for provision of electronic portable devices for employees to use at home. Council also pays/reimburses cost of extended warranty.

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FBT Q&A ‘ Whether an insurance excess is included in a car expense calculation under s. 10

Is an insurance excess included in the car expense calculation under s. 10 FBT Assessment Act?

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FBT Q&A ‘ Salary Sacrifice for cost of skin checks

Will salary sacrifice for skin checks attract FBT?

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FBT ‘ Prepayment of Novated Lease

Is the prepayment of a novated lease a separate fringe benefit? What are the FBT consequences where the employee terminates their employment during the prepayment period?

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FBT Q&A ‘ Light meals provided at a business meeting

Light meals and refreshments to staff are generally not considered to be the provision of entertainment.

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