Property benefits

FBT - payment of interest to an employee by an employer

Property fringe benefit: 'in-house property fringe benefit' - house and land package

Exempt benefits: vouchers - property consumed by employee on employer's business premises

Property Fringe Benefit: status of money as a fringe benefit

Property Fringe Benefit: employer contribution to its employees' social club

Property fringe benefits: gift cards

Property fringe benefit: money - tangible or intangible property

Property fringe benefits: redemption of voucher/coupon by a retail store employee for merchandise retailed by their employer.

National Rugby League Limited - the provision of meals and accommodation to employees and their associates during the COVID-19 pandemic

eFleetPass Tolling - toll road gift cards

Fringe benefits tax: is the provision of bitcoin by an employer to an employee in respect of their employment a property fringe benefit for the purposes of subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 ?

Fringe benefits tax: what is an acceptable method for determining the 'notional value' of a property fringe benefit for the purpose of sections 42 and 43 of the Fringe Benefits Tax Assessment Act 1986 ?

Fringe benefits tax and income tax: what are the tax consequences for a distributor who, under a product promotion arrangement with a manufacturer whose products it distributes, is provided with a non-cash business benefit (not being trading stock of the distributor) which may be passed on to the distributor's employees?

Fringe benefits tax: will the liability for employers to pay fringe benefits tax (FBT) on meals provided to employees in an 'in-house dining facility' change as a result of the repeal of section 64 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

Fringe benefits tax: where a car is acquired at the end of a lease, is the acquisition at the residual value an 'arm's length transaction' for the purposes of section 43 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement