Loading…
Loading…
Legislation
ATO documents that consider FBT Act s 136(1)
100 documents
Reportable fringe benefits: pooled or shared cars - where one employee's use of the car is an exempt benefit
In-house residual expense payment fringe benefit
Entertainment facility leasing expenses: hire of a marquee
Property fringe benefits: gift cards
Property fringe benefit: money - tangible or intangible property
Fringe benefit: shares provided to employees upon exercise of rights granted under an employee share scheme
Third party recipient deemed to be an associate: friend of an employee
Deemed dividend: No FBT on a Division 7A shareholder loan where distributable surplus is nil
Car fringe benefits: non-business accessory
Housing fringe benefits: house destroyed in natural disaster
Expense payment fringe benefit: recipients contribution
Car fringe benefits: business journey
Exempt Car Benefits: work related travel
Car Parking Fringe Benefits: all-day parking
Property fringe benefits: redemption of voucher/coupon by a retail store employee for merchandise retailed by their employer.
Car expense - cost of map update of in-built satellite navigation system
Exempt benefits: work-related counselling - training courses or activities for employees being made redundant
What is the tax treatment of an expense incurred by a superannuation fund that is paid by an employer or eligible person on behalf of a superannuation fund and that is journalised as a superannuation contribution?
Fringe benefits tax: is the provision of Bitcoin by an employer to an employee in respect of their employment a property fringe benefit for the purposes of subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986?
Income tax: is a person who is not a beneficiary of the trust capable of having a distribution made to them for the purposes of section 272-60 of Schedule 2F to the Income Tax Assessment Act 1936 ?