Calculation

Fringe Benefits Tax - Recipients Contribution

Employee contributions: excess contributions used in a later FBT year

Employer's fringe benefits taxable amount: change in employer's status from endorsed public benevolent institution to a hospital

Entertainment Facility Leasing Expenses: private function room and hotel room expenses

Reduction of taxable value: education of children of overseas employees - tutor

Fringe benefits tax : taxable value of new demonstrator motor vehicles and used car stock of motor vehicle dealers available for private use of employees.

Fringe benefits tax: remote area holiday transport - meaning of 'recreation leave' and 'working days' in section 143

Fringe benefits tax: payment of recipients contribution by journal entry

Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home

Fringe benefits tax: can the 'otherwise deductible' rule apply to reduce fringe benefits tax if an overseas trip, made by an employee, is not allowable to the employer as a deduction for income tax purposes because the trip is of a capital nature from the perspective of the employer?

Income tax: does the 'otherwise deductible rule' apply to reduce the taxable value of fringe benefits provided to associates of employees?

Fringe benefits tax: if an employer decides not to claim an income tax deduction for expenditure incurred in providing a fringe benefit to an employee, does this alter the employer's liability, if any, for fringe benefits tax?

Fringe benefits tax: the operation of the new fringe benefits tax gross-up formula to apply from 1 April 2000

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