FBT, Public, Salary Packaging
Can the car/motor vehicle ‘workhorse exemption’ apply where an employee lives away from home during the week?
The exemptions under sections 8(2) and 47(6)Â of the FBT Act apply where there is no private use of the...
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ATO/General, FBT, Public
No April Fool’s Day joke! FBT car parking rules to change again – what does that mean for you?
In November 2019 the ATO issued a draft ruling TR 2019/D5 outlining an updated view of the application of the...
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FBT, Public
Key benefits of attending the 2022 FBT Roadshow
The end of the FBT year draws near! Each year, there are new developments to keep in mind when preparing...
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ATO/General, FBT, Public
Employee COVID-19 testing expenses: Welcome tax relief confirmed
In our February 2022 TaxEd Update, we covered the tax issues related to employers providing or reimbursing costs related to...
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ATO/General, FBT, Public
FBT and car parking: Be ready for 1 April 2022
We have previously focused on the Tax Office’s ruling TR 2021/2Â (July 2021 Update and December 2021 Update) and particularly...
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FBT, Public
Member Q&A – Meals provided at public event
Question We have a public event on our premises & provide light refreshments consisting of pizza, sandwiches, and non-alcoholic events....
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ATO/General, FBT, Public
FBT implications of employee COVID testing costs
Editor’s note: The government has recently announced no FBT applies to COVID-19 testing. The Government announcement will be covered in...
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FBT, Public
Member Q&A – Should we pay an employee accommodation allowance in a remote area?
Question As part of the total remuneration package to an employee, we are looking to pay an accommodation allowance direct...
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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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