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Legislation
ATO documents that consider FBT Act s 30
10 documents
Determining if allowances or benefits provided to an employee relate to travelling on work or living at a location - ATO compliance approach
Income tax and fringe benefits tax: treatment of allowances and benefits provided to Australian Government employees posted overseas
Fringe Benefits Tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
Determining if allowances or benefits provided to an employee relate to travelling on work or living at a location - ATO compliance approach
Income tax and fringe benefits tax: is a camping allowance assessable under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) or under subsection 25(1) of the Income Tax Assessment Act 1936 (ITAA)?
Fringe benefits tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
Withdrawal - Income tax: can a foreign national who enters Australia on a working holiday maker visa qualify for living-away-from-home allowance fringe benefits?
Income tax and fringe benefits tax : is a camping allowance assessable under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) or under Division 6 of the Income Tax Assessment Act 1936 (ITAA)?
Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?
Fringe benefits tax: Living Away From Home Allowance