ATO/General, Charities, Commercial, Councils, FBT, Public, Salary Packaging
Proposed tightening of the ‘eligible work related items’ FBT exemption?
What is section 58X exemptions and how might the new changes affect it?
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ATO/General, Commercial, Councils, FBT, Public
Member Q&A: Elaborate dinner while on overnight work-related travel
Is a social dinner with conference attendees, but outside of conference parameters, still subject to FBT as meal entertainment?
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ATO/General, Charities, Commercial, Councils, FBT, Public, Salary Packaging
Working from home arrangements and tax deductibility – the bar has been raised!
The Full Federal Court has handed down its decision in FC of T v Hall, significantly clarifying—and narrowing—the scope of...
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ATO/General, Commercial, Councils, FBT, Payroll, Public
A Ferrari California – principally designed to carry passengers?
We know workhorse type vehicles have FBT exemptions, but what about the company Ferrari?
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ATO/General, Charities, Commercial, Councils, Payroll, Public
Payroll: Is a position genuinely redundant?
A recent court case found in favour of a terminated employee that their role was genuinely redundant. What does this...
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ATO/General, Charities, Commercial, Councils, FBT, Public
Interim Productivity Commission report – recommends ZLEV FBT exemption be ‘eliminated’
A review of the zero or low emissions vehicles exemption is due this year. The Productivity Commission interim report suggests...
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Charities, Commercial, Councils, FBT, Public, Salary Packaging
Member Q&A: FBT relocation exemptions for new employee
Does the FBT relocation concession for temporary accommodation and transportation apply to new employees who've yet to commence employment?
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ATO/General, Commercial, Councils, FBT, Public
WFH costs including car travel – when is home a place of work?
A recent income tax decision may have FBT implications for employers and employees affected by the COVID pandemic lock down...
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