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9 documents
Loan fringe benefits: loans with limited recourse loan facility
Loan Fringe Benefits - advance of money by cheque
Exempt loan benefits: outlay advance - in the course of performing the duties of that employment
Fringe benefits tax: where an employer recognises they mistakenly paid to their employee an amount that the employee is not legally entitled to, but is obliged to repay, and afterwards allows the employee time to repay the amount, is there a 'loan benefit' under subsection 16(1) of the Fringe Benefits Tax Assessment Act 1986?
Fringe benefits tax: is the taxable value of a loan fringe benefit calculated only for those periods in the year of tax during which the interest rate on the loan was below the statutory interest rate?
Fringe benefits tax: can the making of a loan to an employee be an exempt benefit under subsections 17(1) or 17(2) of the Fringe Benefits Tax Assessment Act 1986 where the employee receives a reduced interest rate not available to members of the public?
Fringe benefits tax: if a low or interest free loan is provided by an insurance company to an employee (or an associate of an employee) of an insurance agency, can the taxable value of the loan fringe benefit be reduced by premiums paid on a life insurance policy held by the agency employee as a condition to the granting of the loan?
Income tax and fringe benefits tax: will a non-cash business benefit and a taxable fringe benefit both arise if a low or interest free loan is made by an insurance company to an insurance agency and then on lent to an agency employee or an associate of an employee who uses the loan monies for private purposes?
Income tax and fringe benefits tax: taxation consequences of insurance companies providing interest free or low interest loans to insurance agents or their employees