Tag "FBT"

FBT Q&A ‘ Short term appointment in remote area: reimbursement of accommodation

Can the remote area housing exemptions/concessions apply where an employee is based in a remote area on a short term assignment?

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FBT ‘ Base value of a gifted vehicle

The concept of base value for car fringe benefit purposes centres on the cost price of the car. But, what if an employer incurs no cost in acquiring a car?

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FBT Q&A ‘ Earliest holding time

In a sale and lease back transaction of fleet owned vehicles does a change to the ‘earliest holding time’ occur?

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FBT Q&A ‘ When are higher education course fees ‘otherwise deductible’ for FBT purposes?

If we encourage our staff to take on further higher education study, does this mean the course fees are ‘otherwise deductible’?

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FBT Q&A ‘ Is there a fringe benefit liability for parking provided to employees who commute using motorcycles?

Certain car parking spaces are allocated to employees who commute using motorcycles – does this give rise to an FBT liability?

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FBT Q&A ‘ Treatment of GPS installation costs

How is the cost of installing a GPS into a car treated for FBT purposes, where the installation occurs at a time well after the time the car was first held?

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FBT – Car Parking: is it really a commercial car parking station that is above the threshold?

Before determining you have an FBT liability on car parking, it may pay to check the ‘above the threshold’ car park is both above the threshold and a commercial car parking station.

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FBT ‘ Can cars provided under novated lease financing be pooled cars for FBT reporting purposes?

Where an employee is provided with a car as part of their salary package, and the car is provided by way of novated lease financing, can the car be provided to another employer for private use at the employer’s direction so as to be a ‘pooled’ car?

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FBT ‘ FBT Rates commencing 1 April 2017

This article identifies recent ATO statements on various FBT rates that will apply from 1 April 2017.

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FBT ‘ Recent Developments at a Glance: March 2017

This article alerts you to some NFP sector- related developments over the past month. It deals with matters which have a more specialist nature or matters requiring only brief comment. There is material on Business Benchmarks, FBT – use of tax agents for FBT Returns, accounting for GST where total consideration is not known, accommodation […]

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