Other

Fringe Benefits Tax: Administrative costs of salary packaging

Liability to fringe benefits tax: Commonwealth Statutory Agency

Rebatable employer: meaning of 'non-profit association' - members include government bodies

Entertainment facility leasing expenses: hire of a marquee

Fringe benefits tax: reduction of aggregate taxable value of fringe benefits - application to associates

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

Fringe benefits tax: in determining whether a charitable institution is a rebatable employer for the purposes of paragraph 65J(1)(baa) of the Fringe Benefits Tax Assessment Act 1986, is the institution 'established by a law of the Commonwealth, a State or a Territory' under subsection 65J(3) of that Act because it is incorporated under either the Corporations Act 2001 or under a law of a State or Territory which relates to the incorporation of Associations?

Income tax and fringe benefits tax: can a non-resident entity be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?

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: what does the phrase 'customary for employers in the industry' mean in relation to the provision of fringe benefits to employees?

Fringe benefits tax: can practice companies to which Taxation Ruling IT 2503 applies, provide fringe benefits to employees?

Fringe benefits tax: can a body which is formed by government, is controlled by government and performs functions on behalf of government be an 'association' for the purposes of section 65J of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

Fringe benefits tax: will benefits provided to employees of administration entities or combined administration/service entities who are also partners of an associated partnership give rise to a fringe benefits tax liability?

Fringe benefits tax: meaning of 'business premises'

Income tax and fringe benefits tax: the difference between an allowance and a reimbursement