FBT Articles

Contents What are reportable fringe benefits? Benefits subject to reporting Excluded fringe benefits Pooled or shared cars Individual fringe benefits amount Reportable fringe benefits amounts Why...

Contents Defining a property fringe benefit Taxable value of a property fringe benefit Taxable value for in house property fringe benefits Valuation of goods manufactured or produced Valuation of...

Contents What is entertainment for FBT purposes? Meal entertainment fringe benefits Taxable value of meal entertainment fringe benefits What is recreational entertainment? Record keeping Reduction...

Contents Loan fringe benefit Taxable value of a loan fringe benefit Reduction in taxable value Debt waiver fringe benefit Loan fringe benefitWhat is a loan fringe benefit? A loan fringe benefit...

Contents What is a living away from home allowance? Living away from home allowance versus travel allowance Eligibility for a living away from home allowance Steps for administering LAFHA payments...

Contents What does accommodation mean? Steps to take when providing a housing fringe benefit Taxable value of the housing fringe benefit FBT benefits and travel assistance in remote locations A...

Contents Exemptions from fringe benefits tax Distinguishing private use from business use Private usage and FBT implications Business use What to do when providing a car fringe benefit Car leasing...

Contents What is salary packaging? How does FBT work? Packaging FBT exempt benefits Otherwise deductible benefits Concessionally taxed fringe benefits Employers with concessional FBT treatment What...

Contents Types of fringe benefits FBT on fringe benefits Determining FBT payable Eliminating FBT liability Exempt fringe benefits How FBT interacts with GST Fringe benefits reported on a payment...