FBT

FBT

Salary Packaging

Special Edition

Car parking and fringe benefits – what should we do in the 2025/26 FBT return

What should employers do regarding disclosure of car parking fringe benefits given the pending appeal decision in the Toowoomba Regional...

ATO/General, Charities, Councils, FBT, Public, Salary Packaging

Member Q&A: New employee with an existing plug-in hybrid vehicle lease

Is it correct that the FBT exemption is lost if we agree to take over a novated lease for a...

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?

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...

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?

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...

Charities, FBT, Payroll, Public

We are an income tax exempt ‘not-for-profit’ but are subject to Payroll Tax – do we include fringe benefits that relate to entertainment?

This articles explores whether entertainment fringe benefits provided by a NFP are subject to Payroll Tax.

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