FBT Act s 136(1)

Fringe benefits tax: does the 'otherwise deductible rule' apply to benefits provided to associates of employees?

Fringe benefits tax: does a prepayment to which section 82KZM of the Income Tax Assessment Act 1936 applies qualify as a 'once-only deduction' under subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986?

Fringe benefits tax: if an employee (or an associate of an employee) receives an incentive award from a product promotion, will the award always be a fringe benefit provided under an 'arrangement' between the employer and the provider?

Fringe benefits tax: in what circumstances will an employer be liable to fringe benefits tax (FBT) for benefits provided to volunteer workers?

Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement

Fringe benefits tax: meaning of 'cost price' of a car, for the purpose of calculating the taxable value of car fringe benefits

Fringe Benefits Tax: is an employer liable to fringe benefits tax (FBT) on periodic payments paid to a former employee which are a reimbursement of expenditure incurred by the former employee?

Fringe Benefits Tax: Payment on death or disability

Fringe Benefits Tax: Death & Disability group insurance cover

Superannuation: Eligible Termination Payments (Payout of Novated Lease)

Fringe Benefits Tax: In-house residual fringe benefits

Fringe Benefits Tax - employer contributions to Trustee of its employee share scheme are not a fringe benefit

Fringe Benefits Tax - provision of a share or right to an employee by an entity that administers the employee share scheme is not a fringe benefit

Fringe Benefits Tax: In-house residual fringe benefit - investment related service

Deemed dividend: no FBT on a Division 7A shareholder loan where distributable surplus is nil

Employee share scheme: company demerger - allotment of shares to trustee - sole activities test

Fringe benefits tax: Third party recipient deemed to be an associate - same sex partner of an employee

Deemed dividend - FBT applies to a Division 7A excluded loan

Employee share scheme: provision of financial assistance by a trustee to acquire shares - sole activities test

Employee Share Scheme: unlisted options to acquire shares in a company not acquired at a discount