Expense payment benefits

Luxury Escapes Business Traveller Program

Carly Car Subscription Agreement

Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997 , is the amount included under subsection 35-10(2E) increased when applying the 'otherwise deductible rule' in section 24 of the Fringe Benefits Tax Assessment Act 1986 ?

Income tax and fringe benefits tax: treatment of allowances and benefits provided to Australian Government employees posted overseas

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?

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?

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

Fringe benefits tax: does an employer have a liability under the Fringe Benefits Tax Assessment Act 1986 in relation to the payment of costs for a home telephone of an employee?

Fringe benefits tax: where an employer provides entertainment to both employees and non-employees, what is an acceptable method of determining the portion applicable to the employees for the purposes of the Fringe Benefits Tax Assessment Act 1986?

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?

Income tax and fringe benefits tax: costs incurred in preparing and administering employment agreements

Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997

Income tax: when are deductions allowed for employees' transport expenses?

Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances

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