FBT

FBT

Salary Packaging

Special Edition

FBT Article ‘ Definition of ‘taxi’ for FBT purposes

The Uber decision In the UBER case, the Court had to consider whether ride-sourcing drivers were providing taxi travel for...

FBT Q&A – employee attending gala awards dinner

Question We are sending an employee on overnight travel to attend a business awards gala dinner. There is no conference...

FBT Article ‘ can the reimbursement of an employee’s mortgage payment constitute an exempt living away from home accommodation benefit?

It is very common in the modern workforce for employees to be temporarily stationed in a town or city that...

FBT Q&A ‘ vehicle sold to employee for residual value

Question We are wondering if there are any FBT implications on the sale of a previously leased Council vehicle to...

FBT Q&A ‘ What is meant by the term ‘payload’ of a vehicle?

Question We are looking for guidance as to what constitutes the ‘payload’ of a vehicle. We have been working off...

FBT Article ‘ reimbursement/payment of staff ‘working with children check’ costs

The ‘working with children check’ (check) assists in protecting children from sexual or physical harm by ensuring that people who...

FBT Q&A ‘ Contribution towards employer FBT liability

Question We have an employee provided with a car fringe benefit by way of a novated lease who chose not...

FBT Q&A ‘ software provided to employee

Question I have a query in relation to computer software that is provided to employees to perform their employment duties....

FBT Article ‘ Commissioners draft travel ruling: Part I

TR 2017/D6 – Deductibility of employees’ travel expenses (Part I) On 28 June 2017, the Commissioner issued TR 2017/D6 entitled...

FBT Article ‘ Commissioners draft travel ruling: Part II

TR 2017/D6 – Deductibility of employees’ travel expenses (Part II) In this second part of our discussion of TR 2017/D6,...

FBT Q&A ‘ Otherwise deductible for student amenities fee

Question Where a course of study has the relevant nexus to an employee’s income producing activities it will be considered...

FBT Q&A ‘ Provision of vehicle to two staff members

Question We provided a small car for two employees during the FBT year as follows: Employee 1 – From 1/4/16 to...