ATO/General, FBT, Public
Employer-provided parking located near shopping centre car parks: Preparing for the new FBT car parking rules
We have previously covered recent changes to the ATO position regarding FBT and car parking fringe benefits – refer our...
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FBT, Public
Virgin Airlines & car parking: The odyssey continues
“Just when I thought I was out……they pull me back in!” – Godfather III. In our July 2021 Tax Update we...
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FBT, Payroll, Public
Repayment of overpaid salary – can the minor benefit exemption apply?
It is not uncommon for an employee to be overpaid salary and subsequently enter into a repayment arrangement with their...
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ATO/General, FBT, Public
Member Q&A – Employee internet upgrade costs, any FBT consequence?
Question In order to comply with COVID Public Health Orders , to allow employees to work from home, we incurred...
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Charities, Commercial, Councils, FBT, Payroll, Public
Pooled cars and the Reportable Fringe Benefits exclusion
Pooled cars and the Reportable Fringe Benefits exclusion – when does it apply? One of more frequent Reportable Fringe Benefit...
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ATO/General, FBT, Public
Member Q&A – FBT travel and ongoing working from home arrangements
Question We are looking at the option of providing ongoing working from home (WFH) arrangements to our corporate staff based...
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ATO/General, FBT, Public
ATO finalises car parking fringe benefit ruling – what’s changed?
On 16 June 2021, the Commissioner issued Taxation Ruling TR 2021/2 ‘Fringe benefits tax: car parking benefits’ (‘the Ruling’), setting...
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ATO/General, FBT, Public
The Virgin Airlines FBT and car parking case – appealed by ATO
In the May 2021 TaxEd Update, we discussed the implications of the recent Virgin Australia Airlines Pty Ltd v FCT...
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ATO/General, FBT, Payroll, Public, Salary Packaging
ATO announces novated lease data matching project
ATO announces data matching program on novated leases – employer implications? The ATO has advised it will be undertaking a...
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FBT, Public, Salary Packaging
Arrangements to access the FBT remote area housing exemption – what to watch out for
Non-arms length remote area housing arrangements? In 2020, in a three-part series (*links listed at the end of this article)...
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FBT, Public
Member Q&A – When can you apply the 1/3rd FBT base value reduction?
Question In getting ready for the 2021/22 FBT year we are just wanting to clarify our understanding around when is...
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FBT, Public
Looking into a recent case regarding car parking fringe benefits: Virgin Australia Airlines Pty Ltd v FCT
It is not often there is a court decision involving the interpretation of provisions of the Fringe Benefits Tax Assessment...
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